2003 (4) TMI 418

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..... the Commissioner of Central Excise has confirmed duty demand of Rs. 2,71,431/-, demanded irregular credit availed amounting to Rs. 1,62,821/- (which alone is contested by the appellants) and Rs. 1,38,593.40 and imposed penalty of Rs. 1 lakh on M/s. Krishna Steel Industries and penalty of Rs. 10,000/- on its partner. 2. I have heard both sides. 3. It is the contention of the appellants that th .....

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..... e bias of contravention of principles of natural justice. Learned DR is not in a position to show that this verification form part of the record either in the show cause notice or as an annexure to the notice. Therefore the contention of the appellants is well founded. Since the order has been passed based upon the verification report, which was not made available to the appellants, I set aside t .....

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