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TMI Blog2019 (10) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... te issued a show cause notice to the appellant asking it to show cause why "i) Central Excise Duty (Cenvat) of Rs. 10,89,23,735/- (Rupees ten Crore eighty-nine Lakh twenty-three Thousand seven hundred thirty-five only) and Education Cess of Rs. 11,70,437/- (Rupees eleven Lakh seventy Thousand four Hundred thirty-seven) shall not be recovered from them under section 11A of the said Act. ii) Penalty shall not be imposed on the assessee under section 11AC of the said Act read with rule 25 of the said Rules. iii) The interest at the prescribed rate shall not be realized under section 11AB of the said Act." On 3rd October 2007, the appellant replied to it. In 2013 the appellant changed its place of business from Panihati in North 24-Parganas t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was a reality. In those circumstances, it was unlikely that the appellant would have personnel deployed in the old premises to receive notices etc. Moreover, the internal communication of the Excise authority dated 5th February 2018, at page 372 of the stay petition, would show that the adjudication order dated 24th January 2018, which was sought to be served at the old premises of the appellant, was returned by the postal department with the remark "Not known." Learned senior counsel also submits that further to this, the adjudication order together with showcause notice was sent by the excise department to the appellant to its new address. A salutary constitutional principle is that a person should be heard before he is condemned. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant an opportunity of hearing by a reasoned order within four months of communication of this order. This order is passed subject to the condition that the appellant will furnish a bank guarantee for Rs. 50,00,000/- (Rupees fifty lakh) to the satisfaction of the Commissioner by 15th September 2019 as a security for the duty, interest, penalty etc. if ultimately barred, failing which the said order of the Commissioner dated 24th January 2018 will revive. We make it clear that we have not adjudicated upon the merits of the matter. Our observations, if any, on merits (not on the natural justice point) shall be taken to be tentative. The appeal (MAT No.1608 of 2019) and the connected stay application (CAN No. 1516 of 2019) are disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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