1999 (6) TMI 239

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..... ants filed this application for waiver of the duty demand of Rs. 1,79,055/- and a penalty of Rs. 25,000/- on the Proprietor. 2. Learned Consultant appearing on behalf of the appellants submits that the order-in-original was passed by the adjudicating authority without giving the appellants reasonable opportunity for defending their case. He submits that the appellants made a request vide letter .....

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..... pon documents were supplied to Shri Vikas Sapra. All the documents handed-over to Shri Vikas Sapra who was representative and son of the Proprietor on 17-11-1997. He produced the photocopy showing to receipt of relying upon documents by Shri Vikas Sapra. He, therefore, submits that all the relied upon documents supplied to the appellants before passing the adjudication order. He, therefore, prays .....

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..... 80 pages i.e. copies of invoices). 5. Record as resumed at No. 6 by Annexure B . 6. Declaration under Rule 174. 6. The Annexure B to the Panchnama shows the seizure of the following records :- 1. Ledger Books 2. Register showing details of Debit Credit entries 3. File containing invoices (1995-96) 4. File containing invoices of M/s. Shyam Ravinder 5. Sales Tax File 6. .....

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