TMI Blog2016 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants had not participated in the adjudication proceedings, claiming that the show cause notice was not received by them hence they cannot file reply to the show cause notice - Adjudicating Authority direectd to supply a copy of the show cause notice and all relied upon documents - matter remanded back. - E/413-414/2012 - A/11014-11015/2016 - Dated:- 23-9-2016 - Dr. D.M. Misra, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of equal amount imposed besides direction for confiscation of the goods and personal penalty on other noticess. Aggrieved by the said order, they preferred appeals before the Ld Commissioner (Appeals), who in turn, upheld the order and rejected their appeals. Hence, the present appeals. 4. The Ld advocate for the appellant vehemently argued that copy of the show cause notice was not received b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of the show cause notice observed that since the postal authorities had not returned the notice as undelivered, therefore, the notice must have been served on the appellants. However, he has no objection in remanding the matter to the Adjudicating Authority for fresh adjudication. However, his apprehension is that the appellant may take the service of the copy of the notice now as receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant be given copy of the show cause notice now, even though despatched to them earlier and allow them an opportunity to file their reply to the same, so as to complete the process of adjudication and in the interest of justice. In the result, the case is remanded to the Adjudicating Authority with the direction to supply a copy of the show cause notice and all relied upon documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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