TMI Blog2015 (6) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellant had manufactured the fans in the rural area in the premises shown by them, prima facie, the demand is sustainable. It is also noted that even though appellants received show-cause notice and acknowledgement was available on record, no reply was given by them. It was submitted by the appellant that they did not receive the personal hearing notices. In the absence of reply to the show-cause notice, the personal hearing notice could have been sent only to the address available with the Revenue and therefore it shows that appellant seems to be not bothered to pursue or reply to the show-cause notice which is another factor which goes against them. Needless to say that in case like this it would be necessary to go into all details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took place in another premises; he submits that in respect of the other premises they have produced the rent receipt; in the absence of notice to M/s. Sainath Industries, the demand made on the basis of ceased records from M/s. Sainath Industries cannot be sustained. Under the circumstances, he submits that pre-deposit may be waived and stay may be granted. 2. Learned AR reiterates the observations in the adjudication order. 3. We have considered the submissions. As regards the claim of manufacture in the rural area, as submitted, it is true that initially there was a wrong premises identified. However subsequently investigating officers have found the correct premises and it is on record that the premises was a portion of the residen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he personal hearing notices. In the absence of reply to the show-cause notice, the personal hearing notice could have been sent only to the address available with the Revenue and therefore it shows that appellant seems to be not bothered to pursue or reply to the show-cause notice which is another factor which goes against them. Needless to say that in case like this it would be necessary to go into all details and statements recorded and it will require lot of time and at this stage, we therefore consider that it would be sufficient if the appellant deposits 50% of the duty demanded. To a specific query from the Bench regarding financial difficulties, the learned counsel stated that the appellant is not engaged in any business now. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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