9911796707
TMI Blog2022 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... eal allowed by way of remand. - Excise Appeal No. 1329-1330 of 2012 - A/85084-85085/2022 - Dated:- 7-2-2022 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri C.S. Biradar, Advocate, for the Appellant Shri N.N. Prabhudesai, Superintendent, Authorised Representative for the Respondent ORDER These two appeals are directed against order in original No 16 to 78/PKA/Th-II/2012 dated 5th June 2012 of the Commissioner Central Excise Thane II. By the impugned order Commissioner has adjudicated a number of show cause notices issued to various noticee as co noticee holding as follow: IN RESPECT OF SHOW CAUSE NOTICE F. NO. V-CH-74 /ADJ / 2006 DATED 26.9.2006 ISSUED BY SHILLONG CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumn 6 of the table below) on noticees indicated in column 3 of the table below under Rule 13(1)/15(1) of the CENVAT Credit Rules, 2002/2004. 5. I impose penalty (amount as indicated in column 7 of the table below) on firms/persons as indicated in column 3 of the table below under Rule 26 of the Central Excise Rules, 2002 6. I appropriate the Central Excise duty reversed/paid (as indicated in column 8) by the noticees as indicated in column 3 against the duty determined to be payable as indicated in column 4 of the table below. TABLE SI. No SCN No. and date Name of the noticee/ conoticee(s) Duty determi ned to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced below: Provided that where such duty as determined under sub-section (2) of section 11A, and the interest payable thereon under section ITAB, is paid within thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five percent of the duty so determined: Provided further that the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso: The above adjudged amount should be paid forthwith. 2.1 We have heard Shri C S Biradar, Advocate for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue and thereafter pass the adjudication order. But i n the impugned order, no finding has been given by the adjudicating authority regarding the specific request for supply of replies of the conoticees and the reasons for denial of cross-examination as desired by the appellants. Therefore, we hold that there is a gross violation of the principles of natural justice. Accordingly, the impugned order is set aside. The appellants are directed to approach to the adjudicating authority within 30 days of the receipt of this order with their grievances for supply of replies of the co-noticees and a request for cross-examination as desired. The adjudicating authority shall give a hearing on the issue whether cross-examination as desired is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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