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TMI Blog2017 (7) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are prepared to produce the same. The petitioner is already a sick industry. Therefore, we are of the view that though the respondents were not guilty of denying the principles of natural justice, the petitioner could well be granted one more opportunity to produce original invoices - the matter is remitted back to the Original Authority for examination of the question without reference to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After giving sufficient opportunities to the petitioner, the Adjudicating authority passed the Order in Original. 4. The petitioner filed a statutory appeal, but CESTAT (Customs, Excise Service Tax Appellate Tribunal) dismissed the same since the pre-deposit condition was not complied with. A regular appeal arising out of CESTAT order, filed by the petitioner in CEA.No.3 of 2017 was dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertained. The nonentertainment of the appeal was found to be in order by this Court. Therefore, there was no appeal in the eye of law and the original order remained as such. Hence, the objection of the learned senior standing counsel is overruled. 7. Even at the time of responding to the show cause notice, the petitioner pointed out that the factory was under lock out from July, 2013. Now t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -03-2017 at 11.00 A.M. and produce all original records. If the date is not convenient to the Adjudicating Authority, he may inform the same in advance to the petitioner. But his Office shall nevertheless receive all original documents so that the matter does not end in an order being passed under default. Thereafter the Adjudicating Authority shall pass orders afresh in accordance with law. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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