2015 (10) TMI 1171

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..... proviso to Section 33A of the Central Excise Act, 1944. We find that three dates of hearing were granted by one notice, which is not proper as per the proviso to Section 33A of the said Act, 1944 as held by the Tribunal in the case of Imtiaz Ahmedad (2014 (12) TMI 767 - CESTAT BANGALORE (LB)). We have also considered that the Appellant was under BIFR. - Impugned order is set aside - Decided in f .....

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..... mpany was under BIFR and therefore, they could not file the reply to the Show Cause Notice. He further submits that they have debited the entire amount of duty. 2. The learned Authorised Representative for the Revenue submits that the Appellant has not filed the reply to the Show Cause Notice and also not appeared for personal hearing. He strongly contested the submission of the learned Advo .....

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