9911796707
TMI Blog2002 (7) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 23-6-2002 vide which the learned Commissioner, as adjudicating authority, has in compliance with the directions of the Hon'ble Allahabad High Court's order dated 24-5-2002, disposed of the request of the appellants regarding the supply of non-relied upon and other documents. 2.The learned SDR, at the very out-set, has raised a preliminary objection about the maintainability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants wherein evasion of duty of Rs. 93,32,359.64 was alleged on account of clandestine clearance of the finished goods during the period December, 1998 to July, 1999 and penalty on the appellant company as well as its two directors was proposed to be imposed. All the relied upon documents were supplied to the appellants which were received by them on 14-12-2001. They were directed to file re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to dispose of the objections raised by the appellants within two weeks through reasoned order. 7.The Commissioner had passed the impugned order wherein he had given the detailed reasons while disposing of the requests and representations/objections of the appellants and directed the appellants to file reply to the show cause notice within 15 days and also offered them an opportunity of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicate upon the show cause notice finally against the assessee within a reasonable time, as the assessee will keep on filing the appeals before the Tribunal against each and every interim order passed by that authority, during the adjudication proceedings. The expression 'order' or decision used in Section 35B of the Act, therefore, has to be restricted to the final order or decision passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vations of the Apex Court in M/s. Patheja Bros. Forgings Stamping and Anr. v. I.C.I.C.I. Ltd. Ors. - JT 2000 (8) SC 252, referred to by the counsel, are not of any help to the appellants in this case. In that case, it has been only observed that when the words are clear, those must be given effect. 10.In view of the discussions made above, the appeal of the appellants against the impugned in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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