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TMI Blog2015 (2) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... mpressed with the arguments of the ld. Advocate for the Appellant that they could not get sufficient time to submit their reply, after issuance of the Show Cause Notice, and later on, they were not accorded an opportunity of personal hearing even though on the date of hearing they visited the Office of the Commissioner. On the contrary, prima facie, from the records and the impugned Order it can easily be inferred that there has been lack of sincerityon the part of the Appellant in participating in the adjudication proceedingbefore the Commissioner. However, in the interest of justice, we are of the view that the Appellant be given a chance to place all the documents before the ld. Commissioner in support of their defense/claim. - Matter re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts made, the Tribunal vide Order No.SO/76720/2014 dated 20.11.2014, had waived the predeposit of the balance dues adjudged and stayed its recovery during the pendency of the appeal. He also submits that they werenot given an effective hearing and the Order had been passed ex-parte. Thus, they could not explain before the Adjudicating Authority about the error in the Balance Sheet. However, he fairly accepts that even though the Show Cause Notice was issued to them on 29.04.2013, yet, they had neither filed any reply to the Show Cause Notice, nor any extension of time was sought for filing the reply to the Show Cause Notice. Explaining the difference in the production in two sets of their own records, he submits that since an error had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not filed their reply to the Show Cause Notice nor appeared for hearing before the Adjudicating Authority. We are not impressed with the arguments of the ld. Advocate for the Appellant that they could not get sufficient time to submit their reply, after issuance of the Show Cause Notice, and later on, they were not accorded an opportunity of personal hearing even though on the date of hearing they visited the Office of the Commissioner. On the contrary, prima facie, from the records and the impugned Order it can easily be inferred that there has been lack of sincerityon the part of the Appellant in participating in the adjudication proceedingbefore the Commissioner. However, in the interest of justice, we are of the view that the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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