9911796707
TMI Blog2019 (5) TMI 1867X X X X Extracts X X X X X X X X Extracts X X X X ..... on supply of the relied upon documents shows the conduct of the adjudicating authority, therefore, it concluded that the adjudicating authority is not having the said production slip in their record to allege clandestine removal of the goods. If the matter is remanded back to the adjudicating authority for re-adjudication, the same will not serve any purpose as the production slip was resumed in 2009 and we are running in 2019 in terms of the decision of the decision of this Tribunal in the case of M/S. MANISH VINYLS, SHRI O.P. KHETAN, DIRECTOR VERSUS CCE, FARIDABAD [ 2019 (4) TMI 434 - CESTAT CHANDIGARH] , wherein this Tribunal has held that the gap of almost 19 years will not serve the purpose to remand back the matter to the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the appellant by invoking the extended period of limitation to demand duty alleging that the goods mentioned in production slip has been cleared clandestinely by the appellant. The said show cause notice was adjudicated, the demand of duty along with interest confirmed and equivalent amount of penalty was also imposed. On appeal, the Commissioner (Appeals) has affirmed the order of the adjudicating authority. Against the said order, the appellant is before us. 3. Ld. Counsel appeared on behalf of the appellant submits after issuance of show cause notice, the appellant asked to provide copy of production slip from the department, which has been relied upon but the same are not supplied to them. During the course of adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant till date, despite their request. Moreover, in the adjudication order, it has been recorded that the appellant has asked for supply of documents after 5 years of their resumption, the said request cannot be acceded. Non supply of the relied upon documents shows the conduct of the adjudicating authority, therefore, it concluded that the adjudicating authority is not having the said production slip in their record to allege clandestine removal of the goods. In these circumstances, if the matter is remanded back to the adjudicating authority for re-adjudication, the same will not serve any purpose as the production slip was resumed in 2009 and we are running in 2019 in terms of the decision of the decision of this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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