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TMI Blog2010 (8) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ents to show the break-up of the consideration received - neither reply to show cause notice was filed nor also there was appearance made by the appellant to explain its case - matter needs remand to. Adjudicating Authority to grant an opportunity to the Appellant to appear and explain its case X X X X Extracts X X X X X X X X Extracts X X X X ..... was no cause shown to the Authorities below for granting concession in penalty. When the appellant failed to produce relevant documents to show the break-up of the consideration received, the Authorities had no option but to pass an appropriate order invoking penal provision of law. Despite notice, neither reply to show cause notice was filed nor also there was appearance made by the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. DR has rightly pointed out. So also there is finding coming out from first Appellate order against the Appellant. When the appellant failed to provide the break up of the consideration, mandatory penalty prescribed under law may be imposable. When the case is now pleaded to be a case under Section 80 of the Finance Act, 1994, before infliction of penalty, the appellant deserves hearing. Proba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de. It is accordingly directed that the Appellant should appear before the ld. Adjudicating Authority within one month of the receipt of the order and file an Application to fix date of hearing. On the date fixed, the Appellant shall cause appearance and plead its case. Although, decision has been taken to remand the matter, looking into the prejudice caused to Revenue, it is directed that the App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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