TMI Blog2001 (8) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... .H. Shaikh, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeals taken up for disposal with consent, after waiving deposit. 2. Union Quality Plastic Ltd. is a manufacturer of high density polyethelene woven fabrics and sacks therefrom and other textile articles. A verification of the stock of finished goods in the factory, by the officers on 1-8-1997 showed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spanning over 10 months from March, 1999 to January, 2000. Nobody appeared for hearing on any of these dates. The Commissioner thereafter passed orders ex parte, demanding duty proposed in the notice, and imposing penalties on the company and the other three appellants. Hence these appeals. 4. Arguing on the stay applications, Counsel for the appellants emphasizes that the company had been decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. Had the relevant documents been made available to the appellants, we would say that in this case there has been no failure to abide by the principles of natural justice. 6. The panchnama made on the date of the visit shows that RG 1 registers, various files containing invoices, form IV and other documents were seized. The show cause notice does not enclose copies of these documents. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the Counsel for the appellants that the documents were seized from them and they were handicapped in filing the reply has to be accepted. On this ground, therefore, we allow the appeal and set aside the impugned order. 7. Counsel for the appellants undertakes that he will not need longer than 15 days to inspect the documents and a month thereafter to file replies within two we ..... X X X X Extracts X X X X X X X X Extracts X X X X
|