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2016 (12) TMI 1309 - CESTAT AHMEDABAD

2016 (12) TMI 1309 - CESTAT AHMEDABAD - TMI - Fraudulent sale of advance licence - Held that: - in absence of rebuttal of the charges leveled against them, the learned Commissioner had no option but to decide the case on the basis of the evidences available on record - I am of the opinion that M/s R.K. Impex be given an opportunity to defend their case before the Adjudicating Authority, to which both sides fairly accept - appeal allowed by way of remand. - C/218/2009-SM - A/11598/2016 - Dated:- .....

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case of one of the Noticee viz. M/s Maina Khemka, to whom the present appellant sold the advance licences, was exonerated, whereas the appellant was penalized. He has fairly accepted that they have not appeared before the learned Commissioner nor filed reply to the Show Cause Notice. 4. The learned Authorized Representative for the Revenue submits that in absence of rebuttal of the charges leveled against them, the learned Commissioner had no option but to decide the case on the basis of the ev .....

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