9911796707
TMI Blog2018 (1) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ment request is rejected as it is noted that the appeals filed were dismissed for non-prosecution on 20.02.2017 against which application for restoration of appeal was filed and by an order dated 21.11.2017 the appeals were restored. Subsequently despite matter may listed before the Bench an advance notice issued to the appellant, they chose not to appear before the Bench. 3. Heard Ld. DR and perused the records more specifically ground of appeal. 4. It is seen from the records that this is second round of litigation before this Tribunal. In the first round of litigation, Tribunal vide Order No.A/901-902/WZB/AHD/08 dated 05.05.2008 remanded the matter back to the adjudicating authority to reconsider the issue afresh and to follow the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said letter unless the copy of the same has been handed over to the appellant to that extent, without coming into the contents of the said letter dated 05.11.2009, the findings recorded by the adjudicating authority on the representation made on 15.03.1997 seems to be incorrect. Further, as regards the illicit manufacture and clearances of the goods, the direction of the Bench to the adjudicating authority was as under: "As regards confirmation of duty on the basis of octroi receipts, we find that the appellants have repeatedly made a prayer to the Commissioner for supply of the seized diary containing all the entries for their defence. The said request does not stand considered by the Adjudicating Autority on the ground that diary is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a factual position cannot be given to the assessee at the sage of adjudication but proceed ahead to decide the matter and demand a duty of Rs. 23,40,811/- based on octroi receipts colleted from the octroi authorities on receipt of raw materials. I find that the various plea put in by the appellants before the authorities that such demand based upon only raw material receipt is incorrect and needs to be corroborated further. The adjudicating authority has in the impugned order totally relied upon the octroi receipts indicating the receipts of raw materials but has not recorded any findings on the various submissions made by the appellants on the point. In my considered view, the entire case needs reconsideration by the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
