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2016 (2) TMI 641 - CESTAT NEW DELHI

2016 (2) TMI 641 - CESTAT NEW DELHI - TMI - Application for settlement - Rejection of application on the preliminary ground of ineligibility in terms of Section 32E(1) of Central Excise Act, 1932 (non obtaining of Central Excise Registration) - Held that:- 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 proceeding .....

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nd all the records and documents which were part of investigation were already made available to the appellants at the time of original adjudication proceedings itself. Hence, the appellants may be given specific time limit to furnish their defense so that the adjudication could be completed expeditiously. The Ld. Counsel for the 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. - Excise App .....

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01 by the officers of Central Excise Commissionarate, Delhi-I. Two separate SCNs were issued i) dealing with ceased goods ii) dealing with duty demand for the period 2000-2001. Both these SCNs, namely, dated 5.7.2001 and 16.04.2004 were decided vide the impugned order dated 25.11.2005. The present appeals are directed against this order. 2. The Ld. Counsel for the appellants explained the background of the case in detail. His main plea is that the appellants were interested in approaching the S .....

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ation 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 appellants and the case cannot be kept pending indefinitely. Notice for personal hearing was also issued giving different dates. However, the appellants did not avail the opportunity, resulting in the original authority considering the records o .....

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