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TMI Blog2015 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Sh. G.P. Thomas Authorised Representative Per: P.K. Das These appeals are arising out of a common order, and therefore, all are taken up together of disposal. 2. The relevant facts of the case in brief, are that M/s. Sahiba Fabrics Pvt Ltd ( hereinafter referred to as "the said Company") was engaged in the processing of ManMade Fabrics (hereinafter referred to as "MMF") under job w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to eight merchant manufacturers, for causing appearance. Criminal proceedings were initiated against the eight merchant manufacturers for refusing the Summons. 3. A Show Cause Notice dated 27.10.2004 was issued to the said Company and its Director and the merchant manufacturers demanding duty alongwith interest and to impose penalties. By impugned order, the Adjudicating Authority confirmed de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of process of goods before attaining the final stage. The demand of duty is duplication of the same quantity of the finished goods. He submits that the adjudicating authority had not examined the details and the figures in the diary. He also submits that the Department failed to examine the eight merchant manufacturers. 5. We are not impressed with the submission of the Learned Advocate in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he eight merchant manufacturers attended the adjudicating proceedings before the adjudicating authority. On a query from the Bench, the Learned Advocate submits that they had also filed appeal before the Tribunal. Hence, the Adjudicating Authority should have examined the contents of the diary and give a detailed finding of this issue in the interest of justice. We find that the Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants and to pass a reasoned order. As the appellants deposited substantial amount of duty, we direct the adjudicating authority to decide this matter as expeditiously as possible. The Learned Advocate undertakes to co-operate with the Adjudicating Authority during the denove adjudication. All the appeals filed by the appellants are allowed by way of remand. (Dictated & Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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