9911796707
TMI Blog2012 (6) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... . 23 of Annexure E to the Show Cause Notice - as during the pendency of the present appeals the appellant has received all the documents the matter requires reconsideration by the adjudicating authority afresh - impugned order is set aside after waiving pre-deposit of the dues - in favour of assessee. - E/1470, 1471 & 1419/10 - - - Dated:- 9-4-2012 - Mr.S.S. Kang, Mr. Sahab Singh, JJ. For Appellant: Mr. Vipin Kumar Jain, Advocate, Ms. Sapna Rachure, Advocate For Respondent: Mr. V.K. Singh, Additional Commissioner (A.R) Per: S.S. Kang 1. Heard both sides. 2. Applicant M/s Bhagyashali Textile Mills Pvt Ltd filed this application for waiver of pre-deposit of duty of Rs 2,53,69,110/-, interest and penalty. Other applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the document at serial No 23 to Annexure E which is the ledger print of the year 1988-89 retrieved from CPU of the appellant and the same has been supplied on the direction given by the Tribunal now in the present proceedings vide order dated 28.12.2011. In these circumstances, the contention is that the impugned order is passed in violation of the directions given by the Tribunal and also in violation of the principles of natural justice, therefore the impugned order is not sustainable. 5. The Revenue submitted that as per the evidence on record by way of documentary as well as oral, the appellants were clearing the goods by suppressing the value and quantity just to evade payment of duty. The various statements recorded during invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1988-99 taken from the CPU of the appellant were supplied to the appellant in pursuance to order dated 8.11.2011 passed by the Tribunal. In these circumstances, as now the appellant has received all the documents and this fact is admitted by the appellant, we find that the matter requires reconsideration by the adjudicating authority afresh. The impugned order is set aide after waiving pre-deposit of the dues and the adjudicating authority shall decide the matter afresh. The appellants are directed to appear before the adjudicating authority alongwith reply to the Show Cause Notice on 7.5.2012 and thereafter the adjudicating authority will fix the date of personal hearing and preferably decide within four months from today and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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