2013 (7) TMI 77

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....in, JJ. For the Appellant : Shri Vinay Sejpal, Adv. For the Respondent : Shri. Navneet, Additional Commissioner, AR Per: P K Jain: Ld. Advocate for the appellants first grievance is that the principles of natural justice have not been followed by the adjudicating authority and the impugned order is non-speaking order, issued in less than 24 hours of conducting the hearing by the adjudi....

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.... considering the above submissions. 2. The Ld. Advocate stated that number of issues are involved in the appeals. The first issue is relating to clubbing of units and denying the SSI exemption. The second issue is to use the price list dated 5.09.2009 for computing the demand for the period April, 2006 to December, 2011. Moreover, the price list was not indicating the MRP and many goods are to ....

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....lied and sold through distributors of M/s Bharat Petroleum Corporation Ltd. Here again the department has taken the RSP printed on retail pack sold through BPCL. Further, Ld. Advocate also stated that there are certain goods which are not manufactured by them at all and are purely relating to trading activities, the value of such goods have been included in computing the demand. Ld. Advocate took ....

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....at on most of the issues Ld. Commissioner has not given any findings on the appellants' submissions. The Ld. Advocate for the appellant makes an offer of deposit of Rs.50 lakhs within a period of 12 weeks and suggests that the matter can be remanded to the Ld. Commissioner wherein they would explain each and every issue and thereafter Ld. Commissioner can adjudicate the case. 6. We consider the....