TMI Blog2005 (3) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.S. Bajaj, Member (J)]. In this appeal, challenge has been made to the impugned order-in-original vide which the adjudicating authority has confirmed the duty demand along with penalty as detailed therein, against the appellants. 2.During the period September, 1997 to March, 2000, the appellants were engaged in the manufacture of Hot Re-rolled products of non-alloy steel. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. After the remand, the adjudicating authority had passed the impugned order under appeal. 3.We have heard both the sides and gone through the record. 4.We find that the ACP of the mills of the appellants has been determined by the adjudicating authority by taking into account two inspection reports, one dated 6-3-1998 and another dated 21-3-1998. But both these reports in our view, could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the mills. After alleged inspection, no copy of the report was supplied to the appellants. 5.Another inspection report relied upon by the adjudicating authority is dated 21-3-1998 when the officers found the parameters d = 223 mm, n = 980 and I = 0.33 but there is no evidence on record to prove if before the visit of the officers, any notice was sent to the appellants. The visit on that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent put his signatures on the report on 18-3-1998 when the report was allegedly prepared on 21-3-1998. The non-supply of this report to the appellants and keeping the report secret also remains unexplained on the record. All these circumstances go a long way to throw thick cloud on the very genuineness of this report. Therefore, no reliance could be placed on such a report for increasin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of any evidence to the contrary, the parameters of the mills as declared by the appellants in declaration dated 10-9-1997 on the basis of which their ACP was provisionally fixed, was to be accepted for finalising the ACP, the duty demand accordingly, if any, outstanding against them, could be raised and not otherwise. 6.In view of the discussion made above, the impugned order of the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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