9911796707
TMI Blog2006 (6) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ay application) has been called for. After examining the records and hearing both sides, we are of the view that the appeals require to be disposed of finally at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeals. 2. The appeals are against an order passed by learned Commissioner of Central Excise against the appellants ex parte. The impugned order has confirmed a demand of duty of over Rs. 4 crores against M/s Erode Rana Textile Processors (P) Ltd. (the appellants in E/782/2005) under Section 11A (2) of the Central Excise Act,' with interest thereon under Section 11AB of the Act. It has also imposed a penalty of equal amount on the party under Rule 173Q of the Central Excise Rules, 1944, besid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, on account of denial of opportunity to cross-examine the remaining witnesses, the appellants were virtually denied effective opportunity to reply to the show cause notice. It is claimed that the adjudicating authority denied natural justice to the appellants. Learned Counsel has, however, expressed his client s willingness to file reply to the show cause notice at the earliest, if permitted. Learned SDR, at this juncture, submits that, as the Manager of the company, in his statement, admitted clandestine removal of the goods and as no counter was given to the show cause notice, the order passed by learned Commissioner is liable to be upheld in toto. Learned SDR, in this connection, has referred to para 4.2 of the Tribunal s order in Pat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons (named in the show cause notice) who gave statements against the appellants are, as of now, witnesses for the Department as their statements support the allegations levelled against the appellants. Before seeking to cross-examine them, the appellants must first deny the allegations through a reply to the notice. 4. Nevertheless, we have carefully considered the appellants request for a last opportunity to file reply to the show cause notice and to subject themselves to the adjudicatory jurisdiction of the Commissioner. In the interest of justice, we are inclined to accede to this request. Accordingly, the impugned order is set aside, the appellants are directed to file their reply within 30 days from today and the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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