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2009 (1) TMI 137 - AT - Central ExciseAppellants have not cooperated with the Adjudicating Authority and neither they availed the opportunity of personal hearing at the original adjudication stage nor in course of proceedings before the Commissioner (Appeals) – so plea that there is violation of natural justice, is not acceptable – Powers of adjudication of the Joint Commissioner - Circular 752/68/03-CX mentions that the value of goods/conveyance liable to confiscation will not alter the powers of adjudication of Joint Commissioner which shall solely depend upon the duty/Cenvat credit involved in the offending goods being with the limit of Rs. 20 lac
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