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M/s Ayaaz Textiles and Shri Rafiq Kadarbhai Memon Versus Commissioner (Appeal) Central Excise, Customs and Service Tax-SURAT-II

2016 (11) TMI 98 - CESTAT AHMEDABAD

Clandestine removal of goods - shortages in the physical stock of yarn - ex-parte order - non receipt of SCN - principle of natural justice - Held that:- appellants had not participated in the adjudication proceedings, claiming that the show cause no .....

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6 - Dated:- 23-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Shri K I Vyas, Advocate For Revenue : Shri G P Thomas, Authorised Representative ORDER Heard both sides. 2. These two appeals are filed against OIA-CS/08-09/SURAT-II/2012 dt 20. .....

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l stock of yarn in comparison to the stock maintained in the statutory records was noticed. Necessary investigation was carried out and subsequently show cause notice was issued to them on 02nd April 2008 for recovery of the duty with a proposal for .....

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ner (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 by the Appellants, hence they could not fi .....

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eceipt of show cause notice, but their contention was rejected and the appeals were decided. The Ld Advocate submits that even if the copy of the show cause notice is handed over to them now, they could file their reply to the show cause notice and p .....

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tch 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 Adjudicatin .....

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submits that they would be receiving the copy of show cause notice for the purpose to participate in the proceedings without taking up the issue that the notice is served to them only now and hence hit by limitation. 7. I find that the appellants had .....

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