9911796707
TMI Blog2015 (9) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For the Appellant : Shri A. K. Srivastava, Advocate For the Respondent : Shri A. Roy, Supdt. (AR) ORDER Per Dr. D. M. Misra 1. Heard both sides. 2. These two applications are filed seeking waiver of pre-deposit of duty of Rs. 1. 65 Crores and equal amount of penalty under section 11AC read with Rule 25 of Central Excise Rules, 2002 and personal penalty of Rs. 50. 00 Lakhs on the directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority in confirming the demand against the applicants are rebuttable and they can adduce evidences in support of their claim that the goods alleged to have been removed without payment of duty, in fact, based on assumptions and presumptions and they have cleared all their manufactured goods during the said period on payment of duty after recording in the statutory registers and on prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce confirmed the demand and imposed the penalty. However, he has no objection in remanding the case to the adjudicating authority for affording a last opportunity to the applicants to present their case. 5. After hearing both sides for some time, we find that the appeals itself could be disposed of at this stage. Accordingly, with the consent of both sides the appeals itself are taken up for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he observation of the ld. Commissioner that ample opportunities had been provided to the appellant to submit their reply to the show cause notice. But the appellants had kept on asking for extension of time to file the reply and participate in the adjudication proceeding. The defense of the appellant for not filing the reply and attend the personal hearing is that all relevant documents were not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty within a period of eight weeks from the date of communication of the order and report compliance directly to the ld. Commissioner. After recording compliance, the ld. Commissioner would proceed with the adjudication, to decide all the issues afresh. He is also directed to consider the request for providing the relevant documents, if the list of such documents necessary for the defense are su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
