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TMI Blog2017 (2) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.R.) for the Department ORDER The present two appeals are filed against the Order-in-Appeal Nos. 158-162/CE/APPL/ALLD/2011 dated 13.09.2011 passed in respect of both the appellants. Therefore, both the appeals are taken together for decision. 2. The brief facts of the case are that, M/s. Mirzapur Electrical Industries Ltd. (MEIL) were engaged in the manufacture of transformers and parts ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted any reply to the show cause notice nor they ever turned up for personal hearing and therefore he decided the issue on the basis of available records. The Original Authority confirmed the demands and imposed equal penalty. Further seized goods were confiscated and amount of Rs. 8,98,186/- deposited as bank guarantee was appropriated in lieu of confiscation and Shri Ravi Kumar Agarwal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 and argued that the short paid Central Excise duty as per table 1 of page 4 of said show cause notice already stands paid as per the record of ERI Returns for the month of August, 2008. The learned counsel further argued that the short paid Central Excise duty stated in table 2 on page 4 of the show cause notice also stands paid as reflected through ER-I Returns for the month of June, 2009 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original Authority within sixty days from the date of receipt of this order. The Original Authority to offer hearing to both the appellants within thirty days from the date of submission of such defence before him and adjudicate the matter within another one month. With this direction, the matter is remanded to the original authority by allowing the appeals by way of remand. (Pronounced and dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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