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2006 (1) TMI 477

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..... scrutiny of which revealed that they have cleared the goods to Calcutta through M/s. United Transport of India vide certain L.R.s without payment of duty, and through M/s. Rajdoot Road Carriers (P) Ltd. Bhiwandi for further transportation to Calcutta. A consignment of 24 bales of processed man made fabrics was detained at the premises of M/s. United Transport of India and the consignment located at M/s. Rajdoot Road Carriers Pvt. Ltd. was seized under the reasonable belief that it was cleared without payment of duty. Clearances of finished fabrics were found entered in a private note book containing entries made from 1-2-98 to 9-2-98 and except of clearances effected on 3-2-98 and 9-2-98 which exactly tallied with the clearances in the note .....

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..... and cleared man made fabrics admeasuring 433647 L. Mtrs without payment of duty Show Causes Notice dated 4-8-1998 at godown of M/s. United Transport of India, Bhiwandi; Rs. 38,034/- on man made fabrics seized at the godown of M/s. Rajdoot Road Carriers P. Ltd., Bhiwandi; Rs. 45,340/- on processed man made fabrics seized from the godown of M/s. United Transport of India, Calcutta; Rs. 47,002/- on processed man made fabrics detained in the godown of M/s. United Transport of India, Calcutta and Rs. 11,78,032/- leviable on man made fabrics cleared clandestinely from the factory premises of the assesses as evidenced from the details in the note book seized from assessees' factory on 9-2-1998. The notice also proposed confiscation of fabrics, rec .....

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..... y did not avail of the same. Therefore, they cannot contend that their counsel attended the hearing fixed on 7-6-01 which could not take place as the adjudicating officer was busy with some other work and the Counsel had to leave as he also had some urgent work and hence the order has been passed ex-parte. The further arguments in this connection is that although the Show Cause Notice relies upon 14 documents, copies of which were furnished to the appellants, the order relies upon documents referred to in Annexure A to the Show Cause Notice and copies of which had not been given to the appellants. We see no merit in this plea also, for the reason that L.Rs and booking clerk's statements and godown keeper's statements are in respect of seize .....

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