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2016 (2) TMI 440

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..... of the show cause notice dt 28/8/12 instead of asking it after a period of five months. Accordingly we are of the view that appellant should be put to some conditions so that they co-operate with the adjudication proceedings. It is directed that appellant should pre-deposit an amount of ₹ 8 lakh within eight weeks & report compliance directly to the adjudicating authority. - Matter remanded back. - Stay Petition Nos. C/SP/70553/2013, C/SP/70554/2013 And MA-75708-75709/2015, Appeal No. C/70558/2013, C/70559/2013 - - - Dated:- 1-10-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellant : Shri S Sarkar, CA, CR For the Respondent : Shri M Singh, Asst., Commr, (AR) ORDER Per H K Thakur These sta .....

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..... ed by the adjudicating authority. Learned CA made the bench go through Para-18 of the OIO dt 25/2/13 to argue that in the case of Fe + Silicon combination only the % should be more the 1%. That percentage of other alloying elements could be 0.1% or more each in order to be eligible as alloyed aluminum. That copies of metal testing reports got done by the Revenue have not been made available to the appellant. 3. Sh. M. Singh Add Commr (AR) appearing on behalf of the Revenue made the bench go through Para- 13 of the OIO dt 25/2/13 to drive home the point that appellant was trying to delay the adjudication proceedings by asking for adjournments. That the case of the Revenue is strong as held by the Adjudicating authority as the percentage o .....

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..... authority which was attended by the appellant but a written reply was submitted to be filed by 28/1/13. It is further observed that instead of filing reply appellant vide letter dt 28/01/13 requested the adjudicating authority to provide them all the relied upon test reports. Appellant should have asked for copies of such reports immediately on receipt of the show cause notice dt 28/8/12 instead of asking it after a period of five months. Accordingly we are of the view that appellant should be put to some conditions so that they co-operate with the adjudication proceedings. It is directed that appellant should pre-deposit an amount of ₹ 8 lakh within eight weeks report compliance directly to the adjudicating authority. Learned Adjud .....

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