TMI Blog2013 (4) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... fied copy of this order and produce evidence before the adjudicating authority. appeals are allowed by way of remand. - E/127 to 129 of 2012 - - - Dated:- 5-4-2013 - MR. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri J.C. Patel, Advocate For the Respondent: Shri K.N. Joshi, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; These stay petitions are filed for the waiver of pre-deposit of duty amount confirmed along with interest an penalty imposed on the main appellant as well as on the individuals. 2. After hearing both sides for some time on the stay petitions, we find that the issue involved in this case lies in a very narrow compass, inasmuch as, there is a violation of principles of natural justice at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants and upheld the order in original. It is his submission that another important aspect which needs to be gone into in this case is, whether the activity conducted by the appellant as such would amount to manufacture or not as they are only distilling the final product which, according to him, is not a manufacturing activity, as per the decisions of the Tribunal as well as Hon'ble High Court. He would hasten to submit that he is not arguing the merits of the case as he would like to address all these issues before the adjudicating authority if an opportunity is given to them for filing the reply and appearing before the adjudicating authority. 4. Learned Assistant Commissioner (AR) on the other hand would bring to our knowledge the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal memoranda). Be that as it may, we find that the appellant had immediately sought further documents i.e. sales invoices and made up file containing goods invoices and various other documents as per their letter dated 20.09.2011, which till today, seems to have been not answered by the lower authorities. Suffice to say that appellants request for the documents relied upon for confirming demand against them, needs to be given to the appellant to put up their proper defence, the orders of the higher authorities have to be held as being passed in violation of principles of natural justice. 7. At the same time, we also find that the conduct of the appellant also is far from satisfactory, inasmuch as the appellant has been seeking adjour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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