9911796707
TMI Blog2014 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... n appellant M/s. Waghbakriwala Rayon (100% EOU). Other appellants have been visited with penalty of Rs. 10 Lakhs each under Rule 26 of the Central Excise Rules, 2002 and Rule 209A of the Central Excise Rules, 1944. 2. Shri S. Suriyaranarayanan (Advocate) appearing on behalf of all the appellants argued that the notice of hearing was not received by the appellants, therefore, orders confirming the demand and imposition of penalties have been passed in gross violation of principles of natural justice. It was his case that the factory was attached by the Revenue and main appellant had no control over the premises. He relied upon the following case laws in support of his argument that intimation of personal hearing was not received by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the case records. It is the case of the appellants that notices sent for personal hearings were not received by them as the factory was attached by Revenue in 2005 and hence this matter may be remanded to the original adjudicating authority to provide them hearing and also the relied upon documents. It is observed from the case records that the main appellant was corresponding from an address as per letter dated 21.11.2005, 08.1.2007 and 23.01.2009 written to the Revenue. Letters written by Revenue to the appellant was also sent to the appellants to the same address at '346/358, GIDC, Pandesara, Surat'. Therefore, the argument taken by the appellant that from 2005 onwards they had not received any communication from the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut to certain condition so that appellants also co-operate in the adjudication proceedings in a time bound manner without any further delay. Main appellant M/s. Waghbakriwala Rayons (a 100% EOU) is accordingly directed to pay Rs. 50,00,000/- (Rupees fifty lakhs only) as pre-deposit within eight weeks from the receipt of this order and report compliance to the original adjudicating authority with respect to the payments having been made. Upon receipt of the above compliance, the adjudicating authority shall follow the principles of natural justice as indicated hereinabove and decide the matter afresh in de-novo adjudication. 6. Appeals are allowed by way of remand subject to the conditions imposed upon the main appellant as indicated in Par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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