2000 (12) TMI 441

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..... Archana Wadhwa, Member (J)]. The impugned Order confirming demand of duty and imposing penalty upon the appellants, has been passed on the findings of clandestine removal which in turn are based upon the entries made in some private records and loose papers recovered from the appellants factory during the course of visit of the Central Excise Officers on 17-11-1994. 2. It is seen that du .....

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..... n of inspection of the various records seized by the Officers, only one chance of personal hearing was afforded to them. They submitted that they had taken a number of points in their reply to the show cause notice, which could be properly explained and agitated before the adjudicating authority by way of personal hearing only. Accordingly, they have made a request of setting aside the impugned Or .....

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..... ppear before the adjudicating authority, who will co-operate in all respects and would not seek uncalled for and unnecessary adjournment. As the matter is very old, we expect the Commissioner to complete the adjudication proceedings within a period of three months from the date of receipt of this Order. With the above observations, the appeal is allowed by way of remand. - - TaxTMI - TMITax - .....

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