9911796707
TMI Blog2011 (3) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is a Steel Rolling Mill. The department made a search in the factory premises of the petitioner at Trichy and based on the search, they issued show cause notice No. 5/99 dated 27-1-1999 making a demand for payment of Central Excise due, on the ground that the petitioner procured unaccounted raw materials and thereby made production and cleared unaccounted finished products. 2. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. The Tribunal passed an order dated 28-2-2005 [2005 (185) E.L.T. 158 (Tribunal)] remanding the matter back to the 2nd respondent to adjudicate the issue afresh. 6. The grievance of the petitioner is that the Tribunal passed the aforesaid order dated 28-2-2005 without hearing the petitioner. It is the further case of the petitioner that the summons were not received by them. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, the learned counsel for the respondent-department strenuously has contended that the writ petition deserves to be dismissed and the petitioner was given due opportunity. 10. I have considered the submissions made on either side and I have perused the original records of the Tribunal. 11. When the Tribunal proceeded with the matter, there was no manufacturing activity by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof, to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended." Furthermore, after remand, the 2nd respondent sent notice to the residence of Managing Par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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