SUJANA STEELS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant filed miscellaneous application for additional grounds of appeal, which would be taken into consideration at the time of appeal hearing, if necessary. The appellant filed this appeal against the imposition of penalty of Rs. 10 lakhs under Rule 209A of the erstwhile Central Excise Rules, 1944.

(2.) THE relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of Iron and Steel products They were importing Re -rolled Scraps for use in the manufacture of their final products and also undertaking trading business on 7 -8 -1996, the Officer of the Directorate -General of Anti -Evasion conducted search in the office and business premises of one M/s. Chamak Holding Ltd. (in short M/s. Chamak), a manufacturer of Re -rolled products of steel and seized several records, also recorded statements. It was found that the said M/s. Chamak was removing Re -rolled products clandestinely without payment of central excise duty.

(3.) ON the other hand, the learned authorised representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals) He submits that sufficient opportunities were given to the appellant for attending hearing by the adjudicating authority, which was duly recorded in the impugned order. He submits that the adjudicating authority had sent various letters to collect the documents, which were refused by them and, therefore, there is no violation of principles of natural justice.