2000 (12) TMI 605

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..... d. No one appeared for the respondents M/s. Bolton Cables Industries. Mrs. Kanchan Devi, wife of Late Shri Thakur Dass had written under communication dated 27-11-2000 that the matter be decided on merits. In the affidavit she has stated that her husband who was partner in the firm died on 10-7-1994. The another partner Shri Yashpal Bhatia also died on 2-8-2000. They were the only partners in the .....

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..... and the proceedings were dropped by a speaking detailed order. The Collector, Central Excise who had adjudicated the matter and discussed various allegations had come to finding in para 12 is as under :- Looking to the totality of the facts, discussions and findings and noting the above aspects in particular, I find that the balance of convenience are in the favour of the assessee and the sho .....

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