2004 (1) TMI 498

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..... N. Butalia, SDR, for the Respondent. [Order]. In this appeal which has been filed by the appellants against the impugned order, the issue relates to the duty liability of the appellants on the Molasses found short in their factory premises in the storage tanks. 2. The Commissioner (Appeals) has affirmed the order of the adjudicating authority who confirmed the duty demand of Rs. 42,155 .....

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..... nstead of sending that information, issued the show cause notice to the appellants raising the duty demand. 3. On their application for remission, the Commissioner was duty bound to hear the appellants and pass the speaking order. He could not direct his subordinate to simply inform the appellants about the rejection of their remission application. If any speaking order had been passed by the Co .....

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