2015 (9) TMI 1265

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..... For the Appellant : Shri A. K. Srivastava, Advocate For the Respondent : Shri A. Roy, Supdt. (AR) ORDER Per Dr. D. M. Misra 1. Heard both sides. 2. These two applications are filed seeking waiver of pre-deposit of duty of Rs. 1. 65 Crores and equal amount of penalty under section 11AC read with Rule 25 of Central Excise Rules, 2002 and personal penalty of Rs. 50. 00 Lakhs on the director....

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....ating authority in confirming the demand against the applicants are rebuttable and they can adduce evidences in support of their claim that the goods alleged to have been removed without payment of duty, in fact, based on assumptions and presumptions and they have cleared all their manufactured goods during the said period on payment of duty after recording in the statutory registers and on prepar....

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....e confirmed the demand and imposed the penalty. However, he has no objection in remanding the case to the adjudicating authority for affording a last opportunity to the applicants to present their case. 5. After hearing both sides for some time, we find that the appeals itself could be disposed of at this stage. Accordingly, with the consent of both sides the appeals itself are taken up for dispo....

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....e observation of the ld. Commissioner that ample opportunities had been provided to the appellant to submit their reply to the show cause notice. But the appellants had kept on asking for extension of time to file the reply and participate in the adjudication proceeding. The defense of the appellant for not filing the reply and attend the personal hearing is that all relevant documents were not su....