9911796707
TMI Blog2018 (8) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8/2006 dated 05.05.2006 whereby the Commissioner confirmed the demand by holding that M/s. Max Rubber Company has no independent existence - Further the said Order-in-Original No. 8/2006 dated 05.05.2006 on the basis of which the present cases were decided has already been set aside by the Tribunal vide its Final Order Nos. 561 - 563/2010 dated 03.02.2010 and remanded the matter back to the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, therefore all the appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellant is engaged in manufacture of conveyor/transmission belts and rubber sheets. DGCEI officers searched the factory of the appellant and its Director and also the premises of another concern M/s. Max Rubber on 28.06.2002. On the basis of the evidence gathered duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther proposals in the show-cause notice vide Order-in-Original No. 34/2007, 35/2007 and 33/2007. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law on the point. He further submitted that the impugned order has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again remanded the matter to the adjudicating authority for a de novo adjudication for the second time after making relevant observations and directed the Commissioner to undertake de novo adjudication after considering the observation of the Bench. 5. On the other hand the learned AR reiterated the findings of the impugned order. 6. On our careful consideration of the submissions made by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity after making certain observations for the guidance of the Commissioner. Since in these appeals, no finding on merit is returned by the Commissioner (Appeals), therefore we are of the considered view that the impugned order is liable to be set aside and we do so and remand the matter back to the Commissioner (Appeals) for de novo adjudication after following the principles of natural justice. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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