2014 (2) TMI 330

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..... ensive findings recorded by the adjudicating authority requires us to hold that M/s Micro Polyester Pvt. Ltd.’s case needs thorough appreciation of the evidences which can be done only at the time of final disposal of appeals. In our view, M/s Micro Polyester Pvt. Ltd. filed detailed appeals before us taking various grounds of appeals which are in the form of legal submissions would not have been done so without any assistance - Conditional stay granted.
MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri Nirav Shah, Adv., Shri Willingdon Christian, Adv. For the Respondent : Shri K. Sivakumar, Addl. Commissioner (A.R.) ORDER Per: M.V. Ravindran 1. All these Stay Petitions raises a common legal issue and are arising .....

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..... him are job workers and are only doing job work, hence penalty cannot be attracted under Rule 26 or Section 112 as the case may be. It is also his submission that the penalties are imposed on an activity which was conducted prior to year 2002 and show cause notice has been issued in 2008 i.e. even beyond the period of 5 years as contemplated in the Excise Act as well as Customs Act. He would also rely upon the Stay Order of the co-ordinate Bench in the case of Abhay Gupta -2012 (281) ELT 639 (Tri-Del) to state that despite there being a judgment of Punjab & Haryana High Court in the case of Vee Kay Enterprises - 2011 (266) ELT 436 (P&H), the Tribunal has taken a view that penalty cannot be imposed on the dealer who issued invoices. 5. Ld. .....

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..... the replies before the adjudicating authority and has not availed the benefit of appearing before the lower authorities by an advocate or otherwise. In our view, the extensive findings recorded by the adjudicating authority requires us to hold that M/s Micro Polyester Pvt. Ltd.'s case needs thorough appreciation of the evidences which can be done only at the time of final disposal of appeals. In our view, M/s Micro Polyester Pvt. Ltd. filed detailed appeals before us taking various grounds of appeals which are in the form of legal submissions would not have been done so without any assistance. 8. Accordingly, we find that despite filing the appeals in July 2003, they seek to remain unrepresented before us, would have to be noted and an ad .....

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