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2016 (2) TMI 641 - AT - Central ExciseApplication for settlement - Rejection of application on the preliminary ground of ineligibility in terms of Section 32E(1) of Central Excise Act, 1932 (non obtaining of Central Excise Registration) - Held that:- It will be fit and proper for the original authority to examine the case afresh with the appellants’ defense in respect of second SCN dated 16.04.2004. This is necessary as there was no defense for the appellants during the original proceedings and the appellants made elaborate submissions on facts covering among other things- duty calculation based on correct MRP on the seized goods, eligibility of cenvat credit based on documents now submitted and their eligibility to SSI exemption for own products as well as branded products. These aspects require examination of all the documents now being first time submitted by the appellants in appeal. Here, we take note of the submissions by the Ld. AR that the matter is already 10 years old and all the records and documents which were part of investigation were already made available to the appellants at the time of original adjudication proceedings itself. Hence, the appellants may be given specific time limit to furnish their defense so that the adjudication could be completed expeditiously. The Ld. Counsel for the appellants submitted that they are in possession of all the relevant records and the reply along with supporting evidence will be submitted within 4 weeks.
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