TMI Blog1999 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... rinivasan, Member (J)]. - These two appeals have been filed against the decision of the Collector of Central Excise, Mumbai VI made in Order-in-Original No. 207/97-Commr. VI, dated 29-11-1997 where under she confirmed the demand of duty of Rs. 26,05,547/- and imposed the penalty of equal amount under section 11AB. She also imposed a penalty of Rs. 20 lakhs on the appellant Jayantilal A Shah (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records were seized. The officers also seized excisable goods valued at Rs. 3,81,300/-. They were not properly dealt with in the Books of account. According to the department, during the year 1995-96 the assessee had cleared goods to the tune of Rs. 1,80,11,551/- on the basis of the private records and it pertains to the period 1-7-1995 to 15-3-1996. Statement of the Proprietor Jayantilal A. Shah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to approach the Assistant Commissioner (Preventive) taking Xerox copies. Noticees by their letter dated 7-1-1997 again requested supply of various documents. Superintendent (Preventive) by his letter dated 16-5-1997 informed the noticees to have inspection of the records. Again on 12-6-1997 the noticees requested for supply of copies. On 17-7-1997 noticees were informed by Asstt. Collector (Adj.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order, confirmed the demand and imposed a penalty. Hence the present appeal. 3. Shri B.N. Rangwani, ld. Consultant at the outset stated that there is a failure of natural justice in this case inasmuch as the relied upon documents were not given to the noticees and that the documents which are given are illegible. We have seen the documents. In our view they were illegible. 4. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilure of natural justice. In this case, there has been admittedly the appellant was asking for copies of documents which were not given. The impugned order is set aside and jurisdictional adjudicating authority is directed to supply copies of the relied upon documents to the assessee which should be legible and to give sufficient time for the assessee to reply to the show cause notice. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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