9911796707
TMI Blog2013 (9) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... N and; reply any conclusion reached by the adjudicating authority is an order is in violation of principles of natural justice. The impugned order being in violation of principle of natural justice and is un-sustainable only on this ground. - Matter remanded back. - E/11078, 11125, 11126, 11315, 11645, 11647, 11753, 11754/2013 - - - Dated:- 1-8-2013 - M V Ravindran And H K Thakur, JJ. For the Appellants : Shri N J Gheewala, Cons., Shri Mukund Chauhan, Cons., Shri Hardik Modh, Adv. For the Respondent : Shri P N Sarvaiya, AR PER : M V Ravindran By this common order we dispose of the following stay petitions which arise out of the same order in original. Appeal No. Name of the Appellant Demand of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has confirmed the demand of ineligible cenvat credit. 4. We take up the case M/s. Jai Hanuman Dyg Ptg Mills P. Ltd and Sh. Mukesh Agarwal who is the Director of the said firm. 5. Ld. counsel appearing on behalf of the appellant submits that the appellant was not issued any show-cause-notice for the effective defence of their case before the adjudicating authority. It is his submission that in the absence of any show-cause-notice and any reply thereof, the adjudicating authority's order of confirmed demand against the appellant of an amount of Rs. 64,54,590/- is incorrect. After hearing both the sides for some time on this issue we find that the appellant was not represented us, it transpires that there is substance in the argument mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations for waiver of the pre-deposit of the amount of penalty imposed on appellant Shri Sarin Chevli, it is the claim of the ld, consultant appearing that appellant is considered as a proprietor of Shri Krishna Silk Mills. It his submission that Sh. Chevli is not a proprietor of Krisna Silk Mills. It his submission that Shri Krishna Silk Mills has not filed any appeal before the tribunal though there is a penalty on them. It is his cenvat credit was availed by various other person due to action of this appellant is incorrect. It is his submission that adjudicating authority has totally mis-construed the provisions of law and has imposed penalty of 10 lakhs while the firm which is of the appellant is supposed to be a proprietor has been imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng no manufacturing activity. Ld. consultant reads provisions of rule 26 of the Central Excise Rules, 2002 and submits that they are not attracted in this case. In our view, entire evidence needs to be gone into detail, from the statements recorded by this appellant as against the findings recorded by the adjudicating authority. This can be done only at the time of final disposal of appeal. Prima facie we are of the view that Appellant Sh. Mickey M. Jariwala needs to be put some conditions to hear and dispose his appeal. Accordingly, direct this appellant to deposit an amount Rs. 10, 000/- within a period of 8 weeks and report compliance on 3.10.2013 before the Dy. Registrar. Deputy Registrar after ascertaining such compliance, will place t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el can be considered at the time of final disposal of appeal, as the issue needs to be gone into the detail vis-a-vis reply and the findings recorded by the adjudicating authority. We are of the considered view that appellant has not made out any prima facie case for complete waiver of pre-deposit of the amount of penalty imposed. Accordingly, keeping in mind the facts and circumstances of this case and also the financial hardship pleaded by the ld. counsel we direct the appellant M/s. Narayan Silk Mills to deposit an amount of Rs. 50, 000/- and report compliance on 3.10.2013 before the Dy. Registrar. Dy. Registrar after ascertaining such a compliance will place the file before the bench on 10.10.2013 for passing appropriate orders. Subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
