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TMI Blog2016 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... crued on the main appellant M/s. Devi Fabricators, the charge of contravention of rule 209A is not sustainable - There are no ingredients present under Rule 209A warranting imposition of penalty on the appellant. We normally do not prefer to remand the matter but this is a case, which prima facie shows that appellant may be aggrieved if the appeal is disposed exparte by Tribunal when above grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 6-10-2016 - Shri D.N. Panda, Judicial Member and Shri Madhu Mohan Damodhar, Technical Member None For the applicant Shri K. Veerabhadra Reddy, JC (AR), For the respondent ORDER None present for the appellant. 2. Revenue says that the ld. Commissioner (Appeals) has passed a very elaborate and reasoned order. We do not disagree with the ld. DR when we see the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the main appellant, M/s. Devi Fabricators, even then their clearances during the year would have been well within the exemption limit. Thereby there would not have been any intention more so wilful intention to evade duty. 3. The ld. Adjudicating authority and the appellate authority have gone beyond the allegations contained in the show cause notice and have gone to the extent of holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f contravention of rule 209A is not sustainable. 6. There are no ingredients present under Rule 209A warranting imposition of penalty on the appellant. 7. The ld. Commissioner has failed to appreciate the various contentions of the appellant also that of the main appellant and if only the submissions were appreciated, there would not have been any scope for confirmation of duty demand on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant that adjudication has travelled beyond the SCN, it is considered that the appellate authority should grant reasonable opportunity of hearing to the appellant to lead defence and recording his defence both on fact and law shall pass a reasoned and speaking order. 4. In view of the above prima facie observations, appeal is remanded to the ld. Commissioner (Appeals), who shall issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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