2014 (4) TMI 499

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....tions are arising out of same impugned order and hence these are being disposed by a common order. 2. Heard both sides and perused the records. 3. The adjudicating authority has imposed penalties on all these appellants under the provision of Rule 26 of Central Excise Rules, 2002, on the ground that they have abated in clearance of the Cigarettes under the guise of Cigar and correct duty was not....

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....nce on 18.12.2012. The said company has sought extension of time for pre-depositing the same and the time has further been extended by the Tribunal upto 19.02.2013. We find that appellant Shri D.K. Sharma did not appear before the adjudicating authority nor did he file any reply to the Show Cause Notice. We find that he is not interested in pursuing his case on merit. We find that in order to hear....