Per P.G. Chacko :

These nine appeals are directed against the order of the Collector of Central Excise, Bombay-II dated 30.06.92. The appeals were filed by the following parties:

As per the impugned order, M/s. Trident Modular Technologies P. Ltd. were asked to pay Central Excise duty of Rs. 31,94,857.29 and a penalty of Rs. 5 lakhs was imposed on them. A redemption fine of Rs. 1 lakh was also imposed on them in lieu of confiscation of land, building, plant and machinery etc. Appeal No. E/3600/92-B is against this part of the order of the Collector. The Collector, by the impugned order, also imposed penalties of Rs. 50,000/-each on the appellants in the remaining appeals, under Rule 209A of the Central Excise Rules. Hence the appeal Nos. 3601 to 3608/ 92-B.

2. We have examined the records and heard Id. Consultant Shri B.N. Rangwani for the appellants in appeal Nos. E/3600,3601,3603 and 3604 to 3606/92-B. There was no representation for the appellants in appeal Nos. E/3602, 3607 and 3608/92-B. We have also heard Id. JDR Shri M.P. Singh for respondents.

3. Ld. Consultant, at the outset, submitted that copies of the documents relied upon in the show-cause notice (SCN) were not delivered to the appellants before adjudication of the matter. He submitted that M/s. Trident Modular Technologies had, by registered letter dated 23.11.91, requested the Additional Collector of Central Excise (Adjudication) to supply copies of the documents relied upon in the SCN so as to enable them to submit a supplementary reply to the SCN. The personal hearing in the case was conducted on 18.12.91 and the impugned order was passed on 13.04.92 without supplying copies of the documents. Long after the filing of these appeals, Id. Consultant himself, by letter dated 14.01.2000 requested the Commissioner of Central Excise, Mumbai-V for supplying copies of the documents urgently for the purpose of production before the Tribunal in these appeals. There was again no action in the matter. Therefore, the Consultant, by registered letter dated 18.04.2000, reminded the Commissioner of the urgency of the matter and requested for supply of copies of the documents to the party. Again, there was no response to the repeated requests. On 17.04.2000, M/s. Trident Modular Technologies received letter dated 10.04.2000 of the Deputy Commissioner of Central Excise, Mumbai-V, which was in response to the letter dated 14.01.2000 of the Consultant addressed to the Commissioner of Central Excise. In the said letter dated 10.4.2000, the party was directed to approach the Deputy Commissioner of Central Excise, Gorega on Division, Mumbai-V on 18.04.2000 and take photocopies of the required documents. As per the direction contained in the above letter dated 10.04.2000, the party approached the Deputy Commissioner of Central Excise, Mumbai-V, but failed to obtain copies of the documents as ANNEXURE-B to the SCN was not traceable in that office. The ANNEXURE-B was a list of the documents relied on in the SCN. Since the party also had misplaced ANNEXURE-B and required the same for filing with the CEG AT in the present appeals, the Consultant by letter dated 13.10.2000 requ