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TMI Blog2017 (9) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... to appear for personal hearing. They could not cause a defense reply to be filed or personal hearing to be attended - there is apparent error in the impugned order in so far as it imposes penalty under Section 78 in respect of all show cause notice whereas the said provision was not invoked in atleast two of them. It is apparent that on account of the conduct of the consultant they have failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed without benefit of reply of the appellant and without personal hearing. Ld. Counsel admitted that it was a fault on the part of appellant that they could not cause reply to be filed before adjudicating authority and also could not cause appearance before adjudicating authority. The Counsel argued that they could not do so because the consultant, who was engaged in the matter to represent, did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided and the same are not classifiable under the head, in which demand has been raised. He further pointed out that few error in the quantification. By virtue of Misc. application lad, Counsel also set to introduce as evidence in the shape of undated certificate of Chartered Accountant. 3. Ld. A. R. strongly objected to Misc. Application and specially to the C.A. certificate which was sought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Control Touch Electronics (Poona) Pvt. Ltd. Versus C. C.E., Pane-III[2016 (335) E.L.T. 529 (Tri. - Mumbai)] (b) Bhola Plastic Industries P. Ltd Versus Commissioner of C. Ex., Delhi-I [2011 (269) ELT 411 (Tri -Del.)] (c) Control Touch Electronics P. Ltd. Versus Commissioner of C. Ex., Pune [2005 (190) E.L.T. 155 (S.C.)] 4. We have gone through rivals submissions. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent that on account of the conduct of the consultant they have failed to put up a proper representation and defense. 6. Considering all the facts and interest of justice, we find it reasonable to remand the matter to the Original Adjudicating authority for a fresh adjudication after considering all the defense of the appellant. Appeal is allowed by way of remand. MA is disposed off. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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