2008 (8) TMI 697

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....but they have procured the material on payment of 20% Basic Customs Duty. For the purpose of availing the concessional rate of duty, they have registered themselves and followed the procedure prescribed under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2.2 They have received about 20 consignments totally about 1000 MTs of Crude Palm Oil during the period from August, 2004 to November, 2004; sent necessary intimation to the jurisdictional Central Excise Officers. On some occasions, the jurisdictional Central Excise Officers, according to the applicant, have visited the factory for verification of the consignments. 2.3 They have closed their business in December, 2004.....

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....w cause notice was issued on 29-12-2006. There was request by the appellant for additional time for reply to the show cause notice by their letter dated 5-2-2007 and the time was granted. Personal hearing was fixed on 24-4-2007 and the registered post regarding the intimation of personal hearing has reportedly been received back undelivered. Again personal hearing was fixed on 25-7-2007. However, the advocate wrote a letter dated 24-7-2007 seeking four weeks' time to reply to the show cause notice. Learned advocate fairly concedes that no reply has been filed in spite of assurance in the latter dated 24-7-2007. After that also, several personal hearings have been offered. The grievance of the learned advocate is that, the notices regarding ....