9911796707
TMI Blog2016 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 length and breadth of the order passed by the ld. Commissioner (Appeals). But when we look into the grounds of appeal, appellant has raised two considerab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 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 that the appellant was an instrument to function as a fagade and having conspired in the commissioning of the offence. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranting 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 the main appellant. 8. The appellant further submits that the imposition of penalty is not sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate 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 notice to the appellant within three months of receipt of this order and hearing the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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