TMI Blog2014 (2) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... more than seven years appellant slept and did not care to remind the adjudicating authority that certain documents are required and that that appellant has some duty towards filing of a written reply to the Show Cause Notice. Appellant also did not bother to intimate the field formations or the Adjudicating Authority regarding change in address for communication. It appears that appellant has indulged in delaying of adjudication proceedings As main appellant M/s Waghbakriwala Rayons is required to be put to certain conditions in order to ensure that appellant co-operate with the Adjudication proceedings. It is accordingly ordered that main appellant shall deposit an amount of ₹ 20 lacs (Rupees twenty lacs only) within a period of 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory was closed for a long time. Ld. Advocate made the Bench go through the correspondence exchanged with the Revenue to highlight that principles of natural justice were violated and personal hearings were not given. 3. Shri S K Mall (AR) appearing on behalf of the Revenue argued that appellant never communicated the change of address to the Adjudicating Authority. It was also his case that appellant was in receipt of certain earlier communications from the department which indicate that there was a mechanism available with the appellants by which they were somehow getting the communications. He also brought to the notice of the Bench that under similar situations the same appellant, as per order No A/11647-11651/2013 dated 3/12/2013 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant co-operate with the Adjudication proceedings. It is accordingly ordered that main appellant shall deposit an amount of ₹ 20 lacs (Rupees twenty lacs only) within a period of 8 weeks and report compliance to the Adjudicating Authority. On verification of the payment of above deposit, Adjudicating Authority will decide the case afresh in denovo adjudicating, after giving all the relied upon documents to the appellants and after extending them opportunity of personal hearing. It is clarified that this Bench has not expressed any opinion on merits and has kept all the issues open. 5. Appeals allowed by way of remand to the Adjudicating Authority. (Pronounced in the Court on 05.02.2014) - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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