Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (12) TMI 441

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates