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2014 (2) TMI 1233 - CESTAT AHMEDABADDenial of principles of natural justice - Utilization of procured raw materials and bogus exports shown with respect to goods shown to have been made out of non duty paid raw materials - delaying of adjudication proceedings - stay proceeding - Held that:- It is observed from the case records that Advocate of the appellant vide letter dated 19/4/2006 asked for copies of certain documents from DGCEI before filing reply to the Show Cause Notice dated 31/1/2006. Though a copy of this letter was marked to Adjudicating Authority but the relied upon document copies were never asked from the adjudicating authorityfor more than seven years appellant slept and did not care to remind the adjudicating authority that certain documents are required and that that appellant has some duty towards filing of a written reply to the Show Cause Notice. Appellant also did not bother to intimate the field formations or the Adjudicating Authority regarding change in address for communication. It appears that appellant has indulged in delaying of adjudication proceedings As main appellant M/s Waghbakriwala Rayons is required to be put to certain conditions in order to ensure that appellant co-operate with the Adjudication proceedings. It is accordingly ordered that main appellant shall deposit an amount of ₹ 20 lacs (Rupees twenty lacs only) within a period of 8 weeks and report compliance to the Adjudicating Authority. On verification of the payment of above deposit, Adjudicating Authority will decide the case afresh in denovo adjudicating, after giving all the relied upon documents to the appellants and after extending them opportunity of personal hearing. It is clarified that this Bench has not expressed any opinion on merits and has kept all the issues open.
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