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2015 (10) TMI 337

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..... leadings of the appellants, the appellants are directed pre-deposit of the following amount within six weeks - Stay granted. - E/S/41353/2014 in E/41004/2014, E/S/41356/2014 in E/41121/2014, E/S/41357/2014 in E/41122/2014 - - - Dated:- 31-3-2015 - D N Panda, Member (J) And R Periasami, Member (T),JJ. For the Appellants : Mr S Jayakumar, Adv. for appellant No. 2 3, Mr N Manickam, Adv. for appellant No. 1 For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: D N Panda: Ld. Counsel Shri S. Jayakumar, submits that there is a gross violation of principles of natural justice depriving the appellants from getting copies of the documents which were relied upon by ld. Adjudicating Authority in the adjudication. Invest .....

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..... uments relied upon in the adjudication not been provided for its defence. That prejudiced its interest for which even after completion of adjudication those were called for by representation dated 12.05.14, to examine veracity thereof and use in adjudication. 4. It is further submitted that the aforesaid factual matrix exhibits the way the appellant was dealt deterrently in adjudication. Appellants further explained that it is a manufacturer of poly bags and also manufacturers the same by the job workers. So also it job worked the goods. Therefore, three types of activities of the appellant deserved consideration vis- -vis the materials gathered in the course of investigation. But, that was not done. In some cases, the estimated slip wer .....

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..... all the appellants is warranted in the fitness of the circumstances of the case. 10. Making overall assessment of the facts and circumstances of the case and striking out balance between the case of the Revenue and pleadings of the appellants, the appellants are directed pre-deposit of the following amount within six weeks from today and make compliance on 26.05.2015. S. No. Appellants Stay appln. No. Amt. of pre-deposit 1. M/s. Noor Trading Mart E/S/41253/14 ₹ 1,00,000/- 2. M/s. Maruthi Polybags Pvt. Ltd E/S/41356/14 ₹ 20,00,00 .....

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