TMI Blog2012 (12) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... - II and III to the show-cause notice – Held that:- Many of the capital goods mentioned in the two annexures are covered by re-warehousing certificates issued by the proper officer having jurisdiction over the recipient unit M/s. Agro Dutch Industries Ltd. In respect of some other goods, the appellant has claimed that these goods were used, over a period of time, in the manufacture of larger equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P. G. Chacko]. This application seeks waiver of pre-deposit and stay of recovery in respect of duty of over Rs.11/- lakhs and total penalty of Rs.5/- lakhs. There is no representation for the applicant (appellant) despite notice, nor any request of theirs for adjournment. We have noted that, on the last occasion, the party requested for adjournment and accordingly the matter stands listed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction over the recipient unit M/s. Agro Dutch Industries Ltd. In respect of some other goods, the appellant has claimed that these goods were used, over a period of time, in the manufacture of larger equipments and that such larger equipments were re-warehoused in the recipient unit. However, there is no specific reference to any re-warehousing certificate covering such goods, in the memo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted to in para 13 of the impugned order. Hence, in our view, the case should be adjudicated afresh by the learned Commissioner in accordance with law after giving the party a reasonable opportunity of adducing evidence (if any) and of being personally heard. Needless to say that all the relevant documents should be carefully examined to find out whether the goods covered by the two annexures to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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