TMI Blog2016 (2) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 elaborate submissions on facts covering among other things- duty calculation based on correct MRP on the seized goods, eligibility of cenvat credit based on d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks. - Excise Appeal No. E/2336-2338/2006-Ex[DB] - Final Order No. 50179-50181/2016 - Dated:- 8-2-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Commission on receipt of second notice only. However, adjudication proceedings were concluded by the Ld. Commissioner vide his order dated 25.11.2005. The Ld. Counsel submitted that they could not file 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 Settlem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettlement on 22.11.2005 which was rejected later by order dated 19.04.2006. The Commission rejected the appellants application for settlement on the preliminary ground of ineligibility in terms of Section 32E(1) 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Considering the above posi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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