1997 (9) TMI 305

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..... spondents. [Order per : K.S. Venkataramani, Member (T)]. - The appellants manufacture paper and paper board falling under Item 17 of the Central Excise Tariff. During the month of July, 1980, the departmental officers visited the factory premises of the appellants and also their branch offices and seized records connected with excisable goods manufactured and cleared from their factory at Ankl .....

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..... `full truck load' as 9000 kgs., from this the officers concluded that where the gate pass quantity was much less than 9000 kgs., the balance quantity was removed unauthorisedly. Proceedings were initiated against the appellant by issue of show cause notice and after the matter went up to Collector (Appeals) and came back on a remand on the question of jurisdiction, the present impugned order has .....

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..... hearing of the case during one of which a witness was cross-examined, the counsel for the appellant had made his submission with a plea that the case may now be closed as the duty involved is not very large. In the light of the peculiar facts of the case, the present appeal on violation of principles of natural justice does not have much force. We further find that the appellants have in any case .....

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