9911796707
TMI Blog1981 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal) No. 208(22-F)80-Collr-20/81, dated 2-3-1981 passed by the Collector of Central Excise, Calcutta, (a) ordering the payment of ₹ 37,270.36 P being the Central Excise duty on 9310.550 kgs. of Asbestos Paking manufactured and cleared from the appellants factory without payment of duty during the period from 16-7-1976 to 26-5-1980; and (b) imposing a penalty of ₹ 2 lakhs on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Office hours by prior engagement. They were also advised to approach the Adjudicating Authority (Collector of Central Excise, Calcutta) for consideration of their request for extending the date of hearing. 5. The appellants also wrote to the Collector on 15-1-1981 referring to the show cause notice that they had already applied to the Supdt., Central Excise (Prev.), Calcutta IX Division, to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on the basis of the records available without any further reference to the appellants. 7. The appellants neither submitted any reply to the show cause notice by 28-2-1981 nor did they appear for the personal hearing fixed on 2-3-1981. 8. The case was decided by the Collector on the basis of available records. 9. Against this Order the appellants have come up in appeal before the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter dated 26/27-12-1980 (whereby the appellant s request for return of the documents was not agreed to but they were told that they were at liberty to inspect or to take out copies of the documents during Office hours by prior engagement) he stated that his letter had not been received by them. 13. The Board has carefully considered the submissions, written and oral made by the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oubt about the receipt of the letter dated 26/27-12-1980, the Board is constrained to uphold that the principles of natural justice have not been observed in this case. The Board, therefore, sets aside the Collector s order under appeal and remands the case to the Collector for de novo adjudication after affording full opportunity to the appellants to put up their defence and after observing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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