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G.A.BRAHMA DEVA, V.K.AGRAWAL
E. C. E. Industries Ltd. – Appellant
Versus
Commissioner of Central Excise, Delhi – Respondent


Advocates Appeared:
A.R. Madhav Rao,Dolly Saxena

ORDER

Per G.A. Brahma Deva :

After hearing for some time with reference to the stay petition filed by the party, we felt that the matter itself can be disposed of. Accordingly amount required to be deposited is dispensed with for the purpose of hearing the appeal and regular matter was taken up for hearing with the consent of both sides.

2. Shri A.R. Madhav Rao, ld. Advocate submitted that apart from the merits of the case, the order is not a speaking order and in as much as it suffers from denial of principles of natural justice. He said that voluminous documents were seized and even 9 of such documents were relied upon in passing the order without supplying the said related documents. He drew our attention to para 5 of the show cause notice wherein it was mentioned that a scrutiny of the seized records particularly expense headwise ledgers maintained by the ECE at the Head office and the audited accounts for this period of the Lamp Division (as per Balance Sheet of Lamp Division) revealed the following positions in relation to the amounts recovered through the debit notes as per details set out above. He submitted that inspite of specific request made by the party, neither relied do

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