1998 (8) TMI 325

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..... n appeal filed by the appellant against the decision of the Collector of Central Excise, Baroda, made in Order-in-Original No. 38/MP/93, dated 16-12-1993 levying a duty of Rs. 32,559/- and also a levy fine in lieu of confiscation Rs. 30,000/-. 2. The case of the department was that the show cause notice was issued on 15-9-1976 alleging that when the officers visited in April, 1976 they found .....

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..... nd he  cites  two decisions  of the Tribunal made in 1997 (93) E.L.T. 443 and 509. As against this, learned  DR Ms. Reshma Lakhani argues that these decisions will not be applicable to the facts of the case here. She states the  violation reported in this case is regarding non-accountal. As far as the Bombay High  Court judgment is concerned, she states that in the pe .....

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..... g the Bombay High Court judgment. The facts in this case are different from the facts in Bombay High Court judgment. However, natural justice demands that the delinquent assessee should not be expected to rely evidence  long after. This case is not such a big case as to warrant completion of the adjudication proceedings after 17 years. It does not require collection of evidence from various s .....

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