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2014 (2) TMI 330 - CESTAT AHMEDABADPenalty u/s 112 - Appellant able to appear being busy - Held that:- request for adjournment made by main appellant M/s Micro Polyester Pvt. Ltd. seems to be on flimsy ground as the said company has been filing only the replies before the adjudicating authority and has not availed the benefit of appearing before the lower authorities by an advocate or otherwise - extensive findings recorded by the adjudicating authority requires us to hold that M/s Micro Polyester Pvt. Ltd.’s case needs thorough appreciation of the evidences which can be done only at the time of final disposal of appeals. In our view, M/s Micro Polyester Pvt. Ltd. filed detailed appeals before us taking various grounds of appeals which are in the form of legal submissions would not have been done so without any assistance - Conditional stay granted.
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