TMI Blog2016 (6) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... found loaded in the trucks. Held that:- whatever may be the reason for appellant for not placing the defence reply on record and not contesting the issue on merits the fact remains the said reply is not on the record. As such it can be safely concluded that the impugned order stands passed ex partee. Though we also note that though the appellant made a prayer in writing and also at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surabhi Sinha, Advocate For the Respondent : Shri K.Poddar, DR ORDER Per Archana Wadhwa After hearing both the sides we find that the appellant who is located in SEZ, filed shipping bills for export of general hardware. On examination of the same, when the goods loaded in the trucks were intercepted at the gate of SEZ, revealed wide variation in the declaration made by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id decision and proceeded to pass the present impugned order in the absence of any reply filed by the assessee. 5. The contention of the Ld. Advocate is that if the adjudicating authority would have intimated about his decision to proceed ahead with the adjudication they would have filed a reply and would have contested the case on merits. In as much as present impugned order stands passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed ex partee. Though we also note that though the appellant made a prayer in writing and also at the time of hearing that the proceedings may be kept in abeyance and when such a request was made by the assessee was not accepted, he was under the legal obligation to intimate about the same to the assessee so as to enable them to put forth their defence on record. In such a scenario we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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