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TMI Blog2011 (3) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority, therefore the adjudicating authority left no option but to decide the case on the basis of the documents in hand. So the ground that principles of natural justice has been violated is not sustainable. As the issue of classification of the product was not the issue before the adjudicating authority therefore the adjudicating authority has not looked into that issue. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice was issued to them on the allegation that :- i) non filing the correct particulars in classification list/declaration showing the fact of so called trading activities, as required under Rule 173B of the Central Excise Rules, 1944; ii) non filing price list/declaration or declaring price on invoices as required under Rule 173C ibid. iii) non accounting for the said goods in the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, demands have been confirmed against them along with interest and penalties. 2. The ld. advocate submitted that although the appellants have not contested the issue of classification before the lower authorities but during the stay proceedings before this Tribunal, the appellants contested the issue of classification saying that the articles manufactured by the appellants are covered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the impugned order where we find that the appellants were given ample opportunity for hearing but the appellants failed to appear before the adjudicating authority, therefore the adjudicating authority left no option but to decide the case on the basis of the documents in hand. So the ground that principles of natural justice has been violated is not sustainable. Further, we find that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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