TaxTMI 
TaxTMI 
1992 (6) TMI 136
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....espondents. [Order per : N.K. Bajpai, Member (T)]. - These two applications are directed against the order passed by the learned Collector of Central Excise, Meerut, demanding a duty of Rs. 18,78,703.71 under Rule 9(2) of the Central Excise Rules read with Section 11A of the Central Excises & Salt Act from the appellants and imposing a penalty of Rs. 5/- lakhs on appellant No. (1) and a penalty....
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....e the Collector inasmuch as copies of statements relied upon in the show cause notice had not been supplied to both the appellants, nor was cross-examination of witnesses relied upon in the show cause notice also permitted. Besides, the applicants are running a very small Bidi factory and earning their livelihood from it. There are 9 members in the applicants' family and the oldest son is only 15 ....
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....ords in support of the conclusions of the adjudicating authority. He also submitted that it would also appear from last paragraph of page 18 of the adjudication order that the witnesses were summoned at the time of hearing but whenever they appeared, the appellant or his representative failed to appear for the purpose of cross-examination. The record also shows that a number of witnesses were cros....
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....ave been cross-examined. All these facts are on record. Further copies of documents relied upon in the show cause notices were also enclosed with the show cause notice and no grievance on this account was ever made. We also observe that the plea that the statement of the appellant No. (2), dated 17-11-1988 was a forged document was never taken before the adjudicating authority. In these circumstan....