9911796707
TMI Blog2016 (2) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Petitioner : Mr. Prabhat Kumar (Advocate) For the Respondent : Mr. R.K. Mishra, DR ORDER PER B. RAVICHANDRAN: These 3 appeals are heard today. The Ld. Counsel for the appellants Sh. Prabhat Kumar submitted that proceedings were initiated against the appellants consequent on search and subsequent investigation in January 2001 by the officers of Central Excise Commissionarate, Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e detailed written reply for the second SCN; could not attend personal hearing due to the reasons that they have been preparing to file application for settlement of the case before the Settlement Commission and the proprietor of one of the appellant (Goodway Electronics) was admitted in hospital. 3. The Ld. AR, Sh. R.K. Mishra submitted that the Commissioner has given due opportunities to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1932 (non obtaining of Central Excise Registration). 6. Considering the above factual position, we find it will be fit and proper for the original authority to examine the case afresh with the appellants' defense in respect of second SCN dated 16.04.2004. This is necessary as there was no defense for the appellants during the original proceedings and the appellants made ela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants submitted that they are in possession of all the relevant records and the reply along with supporting evidence will be submitted within 4 weeks. Considering the above position, we allow these appeals by way of remand to the original authority. The case may be decided afresh, preferably within 3 months of this order. The appellants shall co-operate with the de novo proceedings without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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