2011 (7) TMI 618

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....iscellaneous application for correction of amounts of duty demand and penalty imposed. 2. Learned Advocate submitted that the amount of duty is Rs.1,22,791/- and penalty of Rs.1,22,791/- and inadvertently the duty amount is mentioned as Rs.1,22,187/- and penalty of Rs.1,22,187/-. Therefore, he sought rectification of the amounts in the records. The application is taken up on record and the appeal....

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....stainable. As admitted fact that during the course of personal hearing before the adjudicating authority wherein it has been recorded that the factory of the appellants is closed for the last two years and other person is holding the possession of that premises, therefore there is no service effected on the appellants. They came to know the order only on communication by the Inspector vide letter ....

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....ction 33A of the Central Excise Act, 1944. But neither the noticee nor any authorised persons on their behalf of the notice appeared for personal hearing on the appointed date and time. The jurisdictional Sector Officer, Kala Amb informed vide his letter C.No.CE-20/Demand/Rungta/38/Paonta/97/pt/371 dated 8.9.2006 that M/s.Rungta Irrigation Ltd.,Village Ogil (Khali), Kala Amb has been closed since ....