2012 (6) TMI 611

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....abrics falling under Chapter Heading No.54O7.10.39 of Central Excise Tariff Act, 1985.   2. During the search of the factory of the appellant on 01.11.2003, the officers of Central Excise found that the quantity of 64928.5 L.Mts of Grey Fabrics, shown pending processing and clearing in the Unit, was not present anywhere and at any stage in the Unit. Shri Manish Mangilal Solanki, Director o....

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....n the impugned order. Revenue is in appeal against this decision on the ground that the original adjudicating authority in this case in the order passed on 31.7.09 had given the option to deposit duty, interest and penalty to the extent of 25% of the duty within thirty days of the communication of the order and since the appellants did not fulfil this condition as per the order-in-original, the Co....

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....en that appellant was already holding central excise registration and the order-in-original gives the registration number as AABCA9868LXM001. Therefore the ground taken by the appellant is totally wrong. He also submits that the ld. Commissioner (Appeals) has simply accepted the submissions without even causing verification as to whether the delay occurred because of the omission on the part of th....

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....eady had and on what date they approached the Assistant Commissioner and what date temporary registration number was given to them and so on. No details are forthcoming at all in this regard. When I take note of the fact that there was clearly one year of delay in payment of duty, interest and penalty, the question arises what was the appellant doing during this period. Therefore I am unable to ac....