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2015 (2) TMI 605 - CESTAT KOLKATAClandestine removal of goods - difference between the production figures shown in the Balance Sheets and that mentioned in their respective ER-2 returns - Ex parte order - Assessee not filed reply to SCN - Held that:- Impugned Order has been passed ex-parte/ and also it is not disputed that the Appellant had not filed their reply to the Show Cause Notice nor appeared for hearing before the Adjudicating Authority. We are not impressed with the arguments of the ld. Advocate for the Appellant that they could not get sufficient time to submit their reply, after issuance of the Show Cause Notice, and later on, they were not accorded an opportunity of personal hearing even though on the date of hearing they visited the Office of the Commissioner. On the contrary, prima facie, from the records and the impugned Order it can easily be inferred that there has been lack of sincerityon the part of the Appellant in participating in the adjudication proceedingbefore the Commissioner. However, in the interest of justice, we are of the view that the Appellant be given a chance to place all the documents before the ld. Commissioner in support of their defense/claim. - Matter remanded back - Decided in favour of appellant.
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