2015 (2) TMI 652

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....nsult.) For the Respondent : Shri J Nagori (AR) ORDER Per : Mr. P. K. Das; After hearing the matter at length, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal hearing. 2. After hearing both sides and on perusal of the records, we find that the appellant is a 100% EOU engaged in the....

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....ing. 3. Show Cause Notice dtd 18.1.2008 was issued proposing the demand of duty, denying benefit of exemption notification in respect of the raw material and finished goods in respect of clearance of the goods to the other three EOUs. The appellant by letter dtd 4.3.2014 requested to provide the relied upon documents and also enclosed a list thereof. The matter was fixed for hearing on 20.3.201....

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....aiting for 2 hours on Second Floor Office, but the officer Shri Arvindkumr was found to be out of office for training (Election). I lest and again tried to contact above officer in the evening of 28.03.2014 but he did not turned up. 4. Therefore, on 29.3.2014, I had entrusted work of collection of record from your office to one of my employees Shri Paresh Bhai, he waited for more than 2 hour in....

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....he relied upon documents till 2014. It is clear that the appellant took dilatory process to install adjudication proceedings. 5. We are not satisfied with the submissions of the Ld Authorised Representative. The Adjudicating Authority observed that the Superintendent Adjudication (Commissioners Office) was present in the office in the whole week including Saturday and Sunday. We find that the a....