TMI Blog1993 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany herein but could not produce any Central Excise Gate Pass or any other related document. Therefore, the tempo was brought to the premises of the appellant where the goods were reported to have been manufactured and loaded. In the presence of two independent witnesses the proprietor of the company, namely Shri Hans Raj admitted that no Central Excise document was issued; he had filed Central Excise declaration only once in the year 1978 and subsequently did not file any other declaration to the department. 1.2 On checking of the records of the said appellant company, it was observed that their clearances had exceeded the exemption limit of Rs. 15 lakhs during the year 1989-90. 40 coils of the electric wires and cables and the tempo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice was completed by the appellant on 11-3-1991. The appellant promised to file reply to the show cause in two weeks. Vide its letter dated 22-3-1991 the appellant requested for extension of time to submit the reply to the show cause by 30-4-1991. The appellant was, however, told to file reply by 5-4-1991. Personal hearing was also fixed on 15-4-1991 at 3 P.M. The letters sent by registered A.D. were returned by postal authorities with the remarks `Refused and `Receiver not available on going again and again . On 12-4-1991 the appellant was again requested to file reply by 19-4-1991 and appear for personal hearing on 24-4-1991. This intimation letter was sent through Assistant Collector, MOD-III in view of many registered letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it redeemed on payment of a fine of Rs. 1000. A penalty of Rs. 10,000 was imposed on Shri Hans Raj Mighlani and of Rs. 30,000 on the appellant firm. The adjudicating authority also confirmed the demand of Rs. 3,14,863.87 p. The adjudication order is dated 25-7-1991. 2. Learned Consultant, Shri S.K. Sharma, for the appellant has urged that the impugned order violates the principles of natural justice inasmuch as the appellant had been given very short notices for complying with the formality of replying to the show cause notice involving over 150 documents and similarly personal hearings have also been fixed at very short notices to the appellants. This on the part of the adjudicating authority, submits the learned consultant, has resulte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant never received the said letter, nevertheless the consultant of the appellant received the said letter and made a request for postponement on account of his own illness. The impugned order admits to have received the said letter of the appellant on 10-6-1991. Despite this categorical request for genuine reason the adjudicating authority has not considered this letter at all, leave apart rejecting the request for adjournment. It is for the first time that the consultant made a request for adjournment on account of his personal reasons. There was no valid ground for the adjudicating authority to refuse adjournment to the appellant s counsel, Shri P.S. Bedi, Consultant. He has relied upon 1990 (48) E.L.T. 566 [City Drinks Ltd. v. Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mental make up of utter non-cooperation of the appellant in this case. In the peculiar facts and circumstances of the case, learned SDR submits that it cannot be said by any stretch of imagination that adequate opportunities of filing reply and hearing were not given to the appellant. He submits that in fact this is a case of over indulgence shown to the appellant that dates after dates were fixed for the aforesaid two purposes. He has relied upon AIR 1977 S.C. 965 [Board of Mining Examination v. Ramji]. 4. We have carefully considered the pleas advanced on both sides. We agree with the learned consultant for the appellant that the appellant could not devote his attention to this matter before the adjudicating authority on account of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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