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TMI Blog2014 (8) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... le ends with the completion of investigations. The adjudicating authority cannot be expected to find out the new address of the noticee from the DGCEI. Undoubtedly, it is the duty of the noticee to bring or to place the new address for correspondence before the adjudicating authority, which the applicants have failed to do so. As is clear from the letter, the applicants authorised representative visited the office on 19th, 20th and 22nd July, 2010, but did not take the photocopies of the documents as according to him, the same were not complete and missing in between. We really fail to understand that what prevented the appellants authorised representative to take the photocopies of the documents, which were available in the office. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 2,29,68,446/- (Rupees two crore twenty nine lakh sixty eight thousand four hundred and forty six only). For arriving at the prima facie finding, the Tribunal has taken into account the merits of the case in detail. 3. It is seen that the Stay Order of the Tribunal was challenged by the applicants before the Hon'ble High Court of Rajasthan, Jaipur. The Hon'ble High Court vide their Order dated 29.10.2013 took into consideration the applicants plea that certain documents relied upon by the adjudicating authority were not provided to them and as such there was violation of principles of natural justice. The attention of the Hon'ble High court was drawn to the grounds in Memo of Appeal. However, the Hon'ble High Court obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.F.No.574/CE/114/2007-INV/Pt/4313 dated 05.07.2010 received on 10.07.2010 on the above stated subject. In this regard we may state that we have authorised Mr. Dheeraj Bhalla to collect the Relied upon documents in the SCN dated 07.05.2010. This is to bring to your information that the person is visiting your office on 19th 20th July, 22, 2010, get verified that the documents cannot be taken in charge as the documents are not in complete, they are missing in-between and not even organised with complete photo-state. We may request you to please arrange the complete set of documents in full confirm us back, so that we can reply for the show cause notice F.No.574/CE/114/2007-INV/Pt-I/2719 dt. 07.05.2010. Hope to secure your full ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them. The same stands dealt with by the applicants in a dilly dally manner and after writing a communication to the Revenue, they seem to have achieved their aim of delaying the proceedings. The applicants have not made any efforts to find out the development of the matter before the adjudicating authority and have not corresponded with him at all. 7. We also note that a number of personal hearing dates were fixed by the adjudicating authority as detailed in para-65 of his order. However, it is the contention of the applicants that their Bhiwadi factory was lying closed and all the notices were sent back. On being questioned as to whether intimation about the alternate address was made by them to the appellate authority, Ld. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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