9911796707
TMI Blog2022 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ered with the Central Excise Department and both are located at Rudrapur, thus, under the jurisdiction of the same Central Excise authority. Further, it is found that appellant have led sufficient evidence before this Tribunal, which needs to be verified for the ends of justice. Accordingly, the appeal is allowed by way of remand to the original Adjudicating Authority with direction to hear the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer of auto parts, which are dutiable have charged and collected tax from their customer but did not pay to the Government. Thus, they have contravened the provisions of Central Excise Act and the Rules. Accordingly, the duty short paid / not paid was demanded as follows:- Sl. No. Period Name and details of goods cleared Monthwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not filed reply. However, they sought adjournment, which was allowed on two-three occasions and thereafter ex-parte order-in-original was passed. The proposed demand was confirmed alongwith penalty. 5. The Commissioner (Appeals) rejected the appeal and confirmed the order-in-original recording the finding that the appellant has failed to intimate the Department that the goods have been ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification of the defects, the appellant manufacturer have again despatched the goods under GST Invoice No. 1 to 10 dated 05.07.2017 to 20.08.2017. This time on being satisfied with the quality of goods, the buyer M/s Lal Ji Gopinath Ji Industries has paid the amount including GST. It is also submitted that the buyer is also a registered manufacturer with the Central Excise Department. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... soned order in accordance with law. 8. The appellant is also directed to appear before the Adjudicating authority within a period of sixty (60) days from the date of receipt of copy of this order alongwith the representation and seek opportunity of hearing. The appellant shall co-operate with the Adjudicating Authority in the adjudication proceeding. All the issues are kept open. 9. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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