2014 (3) TMI 881

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....Shri M S Reddy, DC (AR) JUDGEMENT Appellant is in appeal against the impugned order wherein the Commissioner (Appeals) set aside the Adjudicating Authority's order dropping the show-cause notice. 2. The brief facts of the case are that the appellant is a trader of polyester yarn. On intelligence, investigation was conducted on the premises of the appellant and polyester yarn was seize....

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....ve procured the goods with licit means, therefore show-cause notice was dropped. On appeal by the revenue, the ld. Commissioner (Appeals) set aside the order of dropping the show-cause notice. Aggrieved from the said order, appellant is before me. 3. Shri Nadkarni, ld. counsel for the appellant took preliminary objection that Adjudicating Authority's order has been passed by the Additional ....

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....port he relied on Electrical Distributors 1993 (65) ELT 265 and Vapson Products & Anr. 1987 (27) ELT 608. 5. On the other hand, the ld. AR strongly opposed the contention of the counsel and submits that in this matter although the Adjudicating order was passed by the Additional Commissioner, but at the time of review, the Additional Commissioner was transferred and Joint Commissioner took the c....

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....sioner. As per Section 35E(2), the appeal is required to be filed by such authority which has passed the Adjudication order. In this case, the direction to file an appeal was given to the authority which has passed the Adjudication order. Therefore, the objection raised by the ld. counsel is not maintainable. 9. On merits, I find that in this case, appellant is able to prove that they have proc....