1999 (7) TMI 327

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..... Respondent. [Order per : Gowri Shankar, Member (T)]. - These appeals are against the common order of the Collector of Central Excise. In that order, the Collector has found that M/s. Nihon Electronics ( Nihon for short), appellant in E/661/93-Bom., removed after taking Modvat credit of the duty paid on the inputs used in their manufacture, sub-assemblies of audio systems" (details of whi .....

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..... een passed in contravention of principles of natural justice and that, the Collector did not grant them adequate opportunity to inspect the documents and records necessary for preparing its defence or to cross-examine department s officers who prepared the annexures to the show cause notice. The Collector has dealt with this submission by recording that Nihon had inspected all the documents in que .....

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..... not say that any request for cross-examination was made. We do not find any failure of natural justice on the part of the Collector in not making available for cross-examination of officers which was not asked for. 4. It is next contended that the transfer of these sub-assemblies to Elegant was done under the permission granted by the Assistant Collector. It is true that permission was granted .....

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..... e claim could easily have been established by producing gate passes or other documents under 57F(2) issued by Orson Electronics Ltd. to show clearance by that company nor has any statement from Orson Electronics claiming that the goods have been sent by them, have been produced. This claim is therefore totally without basis. 6. It is next contended on behalf of Nihon in alternative, that it was .....

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..... by Nihon, with which we have dealt with. 8. Confiscation of the goods for contravention of provisions Rule 209A under sub-rule (1)(d) of Rule 173Q therefore has to be sustained, as also the demand for duty on them. In the light of the facts, which we have discussed, the penalty imposed on Nihon has to be confirmed. Thus penalty of Rs. 75,000/- does not, in our view, warrant any reduction. We, h .....

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