2007 (7) TMI 463

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides for some time on the applications for waiver of pre-deposit of duty of Rs. 7,53,28,947/- confirmed under the provisions of Section 11A(1) of Central Excise Act, 1944 read with Section 72 of the Customs Act, 1962 against M/s Chistiya Overseas, an 100% EOU, together with interest and equal amoun .....

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..... . It is the grievance of the appellants that neither did they receive the show cause notice nor did they receive the notice of personal hearing, for the reason that the unit was closed and nobody was available on the spot. Since they did not know about show cause notice, no reply was filed thereto. 4. We find that the Commissioner has clearly recorded that since the 100% EOU was closed, the show .....

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