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TMI Blog2018 (8) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... ohammad Altaf, Assistant Commissioner (AR) & Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondents ORDER Per: Archana Wadhwa All these appeals have been filed against Order-in-Original dated 25.04.2014 passed by Commissioner of Central Excise, Noida. By this order, the Commissioner has confirmed Cenvat credit demand of Rs. 1,09,23,365/- against the main appellant M/s Acurate Meters Ltd. along with interest and has imposed penalty of equal amount on them under Section 11AC. Beside this, by the same order Commissioner has imposed penalty on the co-noticees M/s Subbeam Electronics Pvt. Ltd., Shri Pramod Ahuja, Director-M/s Subbeam Electronic, M/s Electrovision, Shri Avinash Gupta, Partner-M/s Electrovision, M/s master Dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants, on the advice of their counsel, filed appeals before the Tribunal on 14.10.2014; that the review applications filed by the appellants against the High Court's order dated 11.12.2014 were still pending. Accordingly, it is the contention of the learned Advocate that the impugned order stands passed by Commissioner without affording them a reasonable opportunity to put forth their case. He submits that on account of pendency of review petition, the appellant neither filed any reply to show cause notice nor attended the personal hearing and simplicitor made a request to the adjudicating authority to keep the proceedings in abeyance till the matter is resolved at review stage before the Hon'ble High Court. However, he fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said request was not accepted by the adjudicating authority on the ground that there is no stay order staying the operation of earlier order of the Hon'ble Allahabad High Court and as such proceeded to decide the matter, without further providing opportunity to the appellants. As such the fact remains that the impugned order stands passed in the absence of any defence by the advocate. Accordingly, the impugned order needs to be set aside. We order accordingly and remand the matter to the adjudicating authority to decide the matter afresh after affording a proper opportunity to the appellant to put forth their defence. As regards the imposition of penalties on co-noticees, we remand their appeals also, inasmuch as the appeal of main appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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