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2015 (9) TMI 1265 - AT - Central ExciseWaiver of pre-deposit of duty - clandestine removal of the manufactured goods - Penalty under section 11AC - Held that:- The defense of the appellant for not filing the reply and attend the personal hearing is that all relevant documents were not supplied to them. However, before this Tribunal, the ld. Advocate could not able to explain which documents were relevant, but not supplied to them. - justice cannot be achieved by not affording an opportunity to the Appellant to rebut the allegation leveled against them, we are of the view that the matter be remitted to the adjudicating Commissioner for deciding the issues afresh after affording an opportunity of hearing to the appellant and allow them to file reply to the show cause notice, in support of their defense. However, it is necessary to put some conditions on the appellants before remanding the case to the adjudicating authority. Consequently, the Appellant No. 1 M/s. Sidhi Vinayak Metcom (P) Ltd. is directed to deposit seven and half per cent of the confirmed duty within a period of eight weeks from the date of communication of the order and report compliance directly to the ld. Commissioner. After recording compliance, the ld. Commissioner would proceed with the adjudication, to decide all the issues afresh. He is also directed to consider the request for providing the relevant documents, if the list of such documents necessary for the defense are submitted to the department and these are in possession of the department - Matter remanded back - Decided in favour of assessee.
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