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TMI Blog2015 (1) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944. It was also submitted that the petitioner was not informed at any point of time that the appeal was defective and copy of the show cause has to be furnished. Even in the notice also, it was not mentioned that the appeal was defective and copy of the show cause notice should be furnished. The petitioner has sought for an adjournment, as the notice intimating the hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the business of manufacture and sale of plywood, veneer etc. The petitioner s factory is situated in Vettickal. 3. The petitioner alleges that on 26-3-2007, search was conducted by the officers attached to the Director General, Central Excise Intelligence, Kochi unit and Central Excise Commissionerate, Kochi in the petitioner s factory premises as well as in the premises of its distribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Bang.)] dismissed the appeal as not maintainable, as the petitioner had neither deposited the duty demanded nor filed an application for waiver under Section 35F of the Central Excise Act. According to the petitioner, he submitted an application for waiver of pre-deposit of duty demanded and penalty levied. Hence, he approached this Court challenging Ext. P7. 5. Arguments have been heard. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. P7 is passed in violation of the principles of natural justice. 7. The learned Senior Counsel for the respondents inviting my attention to a decision of the Division Bench of Madras High Court in M/s. Metal Weld Electrodes and Another v. The Customs, Excise and Service Tax Appellate Tribunal Another [CDJ 2013 MHC 4441 = 2014 (299) E.L.T. 3 (Mad.)], submitted that this writ petition is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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