Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 683 - AT - Central ExciseCENVAT credit - fake invoices issued by dummy firms - Held that: - even though sufficient opportunities were allowed to the Appellant during the period February 2006 to October 2006 to appear and participate in the adjudication proceedings by furnishing their reply, the Appellants had failed on both the counts, that is, neither furnished the reply to notice nor appeared before the learned Commissioner during personal hearing resulting to present ex-parte Order - Considering huge amount of liability and the gravity of charges and the quantum evidences gathered by the department during investigation and relied by the adjudicating authority in confirming the demand, the Appellants be given a last opportunity for furnishing the reply and participate in the adjudication proceeding before the learned Commissioner by rebutting the allegations framed against them in the Notice - appeal allowed by way of remand.
|