9911796707
TMI Blog2015 (11) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... r for central excise duty of Rs. 5,77,77,420/-, which includes basic Excise duty, Education Cess, Surcharge and Higher Education Cess. The penalty of equal amount has also been imposed. The impugned ex-parte order has been passed allegedly without giving adequate opportunity of hearing and therefore, this writ petition has been preferred. Submissions made on behalf of the petitioner 2. Counsel for the petitioner has argued out the case at length and submitted that the detailed argument made by him has already been incorporated by this court in the order dated 20th May, 2015 in this writ petition. It has further been submitted that show-cause notice was issued by the Respondent Department in the month of August, 2014 and reply to that show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent 3. Counsel for the respondent submitted that they have filed a detailed counter affidavit, in paragraph no. 11 of which it has been stated that this petitioner has already been given opportunity of being heard on 18th September, 2014 and 20th October, 2014 before adjournment was again sought for by the petitioner on 11th November, 2014, but, the petitioner avoided the same and adopted delaying tactics during the adjudicating proceedings and therefore, instead of the adjournment sought for by this petitioner on 11th November, 2014, straight away impugned order dated 9th February, 2015 was passed by the Commissioner, Central Excise, Jamshedpur. Previously this petitioner has sought for adjournments and twice adjournments were allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dpur was not present on 11 th , 2014, while the petitioner was present, next date of hearing ought to have been fixed. (II) Even otherwise also, when complex issues are involved in a matter, the authority should be slow enough to decide the issues with the help of the assessee upon whom the Notices were issued. As we are remanding the matter, we are not going into fine niceties of the assessment of the excise duty, which is calculated at Rs. 5,77,77,420/- and the equal amount of penalty, which has also been imposed. The calculation is based upon consumption of electricity and therefore, such a matter should not have been decided by the Commissioner, Central Excise, Jamshedpur ex-parte and no party should be allowed to suffer due to absen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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