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TMI Blog2022 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether duty of Rs.1,97,419/- has been rightly demanded alongwith equal amount of penalty under Section 11AC of the Act. The duty alleged to be tax short paid or not paid pursuant to clearance of the goods. 3. Show cause notice dated 02.05.2019 was issued allegin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has not filed reply. However, they sought adjournment, which was allowed on two-three occasions and thereafter ex-parte order-in-original was passed. The proposed demand was confirmed alongwith penalty. 5. The Commissioner (Appeals) rejected the appeal and confirmed the order-in-original recording the finding that the appellant has failed to intimate the Department that the goods hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent to rectification of the defects, the appellant manufacturer have again despatched the goods under GST Invoice No. 1 to 10 dated 05.07.2017 to 20.08.2017. This time on being satisfied with the quality of goods, the buyer M/s Lal Ji Gopinath Ji Industries has paid the amount including GST. It is also submitted that the buyer is also a registered manufacturer with the Central Excise Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss reasoned order in accordance with law. 8. The appellant is also directed to appear before the Adjudicating authority within a period of sixty (60) days from the date of receipt of copy of this order alongwith the representation and seek opportunity of hearing. The appellant shall co-operate with the Adjudicating Authority in the adjudication proceeding. All the issues are kept open. 9. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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