2012 (2) TMI 440

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....tion for waiver of pre-deposit of duty of Rs. 16,79,68,422/-, interest and penalty. The other applicants filed applications for waiver of pre-deposit of penalties. 3. The demand against Radha Dyg. & Printing Mills is confirmed on the ground that the applicant wrongly availed Cenvat credit on the strength of invalid input invoices and utilised the same for payment of duty for effecting home clearance and export clearances under rebate during the period April, 2003 to April, 2005. 4. The contention of the applicant Radha Dyg. & Printing Mills and partners is that notice of personal hearing was not received by them, therefore the impugned order is passed ex parte. The learned counsel took us through para 80 of the adjudication ....

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....son for whom it is intended or his authorised agent, if any; (b)     If the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c)     If the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order pass....