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TMI Blog2017 (4) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... shing their reply, the Appellants had failed on both the counts, that is, neither furnished the reply to notice nor appeared before the learned Commissioner during personal hearing resulting to present ex-parte Order - Considering huge amount of liability and the gravity of charges and the quantum evidences gathered by the department during investigation and relied by the adjudicating authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, 1985. On the basis of information and later on completion of necessary investigation, Show Cause Notice was issued on 29.04.2005 alleging wrong availment of CENVAT Credit of ₹ 93,63,004/- by M/s Choksi Silk Mills on the strength of invoices that were issued by dummy/fictitious firms. On adjudication, the demand was confirmed along with equal amount of penalty on M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended to the Appellants to furnish their detailed reply and participate in the adjudication proceeding, in the interest of justice. Further, on instruction, he submits that the amounts deposited during the entire proceeding and also as pre-deposit before this Tribunal, would not be insisted for refund during the remand proceeding. 3. The learned Authorized Representative for the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability and the gravity of charges and the quantum evidences gathered by the department during investigation and relied by the adjudicating authority in confirming the demand, we are of the view that the Appellants be given a last opportunity for furnishing the reply and participate in the adjudication proceeding before the learned Commissioner by rebutting the allegations framed against them ..... X X X X Extracts X X X X X X X X Extracts X X X X
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