2009 (11) TMI 602

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..... from the liability to pay duty by the assessee - the impugned order cannot be sustained and is liable to be set aside and the matter is remanded to the adjudicating authority with the direction to furnish the required copies of the documents to the assessee and give him opportunity of being heard in the matter and thereafter pass an appropriate order afresh in accordance with the provisions of la .....

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..... 3. Joint Commissioner, Central Excise, Ludhiana by his order dated 25-3-2004 had confirmed the demand of Rs. 5,16,587/- along with interest thereon and has also imposed penalty of equal amount besides penalty of Rs. 20,000/- against the Director of the respondent company and also penalty of Rs. 10,000/- against M/s. Nicks India Tools and penalty of Rs. 10,000/- against M/s. Tannen Steel Pvt. L .....

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..... o decide the matter on merits. 5. In the facts and circumstances, the impugned order cannot be sustained and is liable to be set aside and the matter is remanded to the adjudicating authority with the direction to furnish the required copies of the documents to the assessee and give him opportunity of being heard in the matter and thereafter pass an appropriate order afresh in accordance with th .....

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