2012 (6) TMI 145

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.... Mr. V.K. Singh, Additional Commissioner (A.R) Per: S.S. Kang 1.  Heard both sides. 2. Applicant M/s Bhagyashali Textile Mills Pvt Ltd filed this application for waiver of pre-deposit of duty of Rs 2,53,69,110/-, interest and penalty.  Other applicants filed applications for waiver of pre-deposit of penalties. 3. The applicants M/s Bhagyashali Textile Mills Pvt Ltd are engage....

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.... order on 10.5.2010 without waiting for the reply of the appellant.  The contention is that the relevant documents were supplied on 23.3.2010 and as per the remand order passed by the Tribunal two months time is granted to the appellant to file a reply but the adjudicating authority fixed hearing date on 12.4.2010 without waiting for the reply and passed the impugned order.  The contenti....

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....al, the appellants were clearing the goods by suppressing the value and quantity just to evade payment of duty.  The various statements recorded during investigation support these allegations and therefore the demand is rightly made.  The Revenue specifically relies on Annexure B to the Show Cause Notice where the differential duty of an amount of Rs 58 lakhs was confirmed on the basis o....

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....hearing before the adjudicating authority the documents except mentioned at serial 23 of Annexure E to toe Show Cause Notice were supplied on 23.3.2010.  The adjudicating authority thereafter fixed the date of hearing on 12.4.2010.  In view of these facts, we find merit in the contention of the applicant that the directions given by the Tribunal in the remand order were not complied with....