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M/s Noor Trading Mart, M/s Maruthi Polybags Pvt Ltd, Shri N. Ranganathan Versus Commissioner of Central Excise And Service Tax, Trichy

2015 (10) TMI 337 - CESTAT CHENNAI

Waiver of pre deposit - Clandestine removal of goods - Held that:- Facts states by M/s. Maruthi Ploybags Pvt. Ltd., although prima facie convinces to certain extent to appreciate violation of natural justice, the material gathered during investigation equally demonstrates prejudice caused to Revenue by it. Accordingly, direction for pre-deposit against all the appellants is warranted in the fitness of the circumstances of the case. - Making overall assessment of the facts and circumstances of th .....

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r B Balamurugan, AC (AR) ORDER Per: D N Panda: Ld. Counsel Shri S. Jayakumar, submits that there is a gross violation of principles of natural justice depriving the appellants from getting copies of the documents which were relied upon by ld. Adjudicating Authority in the adjudication. Investigation was made to the premises of the appellants on 14.06.11 and certain documents were found by the authority. Those were seized. On appraisal and evaluation of those documents authority held that there w .....

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appellants received those details, as enclosure to the letter dated 12.11.13 of the authority (copies thereof appears at page 244 of the paper book), it made further representation by communication dated 05.02.14 to the Authority to provide respective documents. The copy of the said communication appears at page 269 of the appeal folder. By that time, the appellants have already relied to the show cause notice. 3. Ld. Counsel further submitted that without providing copies of the documents reli .....

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mine veracity thereof and use in adjudication. 4. It is further submitted that the aforesaid factual matrix exhibits the way the appellant was dealt deterrently in adjudication. Appellants further explained that it is a manufacturer of poly bags and also manufacturers the same by the job workers. So also it job worked the goods. Therefore, three types of activities of the appellant deserved consideration vis-à-vis the materials gathered in the course of investigation. But, that was not do .....

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