1987 (2) TMI 231

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..... impugned order passed by the Additional Collector of Central Excise, New Delhi imposes a penalty of Rs. 2500/- on the appellants under Rules 9(2), 226 and 173Q of the Central Excise Rules, 1944. It also demands duty of Rs. 5845/- on 167 sets of cassette tape recorders found short during verification by the Central Excise Officers on 23-2-1984. The excess goods (242 pcs. of tape recorders and 5 ra .....

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..... as submitted that the impugned order is bad in law and is against the principles of natural justice. He relies for this proposition on 1980 E.L.T. 235 (Bombay) in the case of Wimco Ltd. v. Union of India. In para 18 of the said judgment the Hon'ble Court has observed that the finding of the Collector is in violation of the principles of natural justice inasmuch as this aspect of the matter had nei .....

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..... ed. 4. Learned S.D.R., on the other hand, has stated that statement, dated 23-2-1984 was well within the knowledge of the appellants firm. Therefore, reliance placed by the adjudicating officer on his statement, although not referred to in the show cause notice, is correct in law and no infirmity on that account lies in the order. 5. I have carefully considered the pleas advanced on bo .....

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