2015 (10) TMI 1810
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....tative) For The Respondent : None. Per : Mr. P.K. Das; None appears on behalf of the respondents. There is no application for adjournment. On perusal of the record, I find that the hearing notice was returned with the postal remark "left". 2. After hearing Shri Alok Srivastava, Learned Authorised Representative for Revenue, and perusal of the records, I find that the respondent f....
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....and reason for the default to pay the excise duty without availing Cenvat Credit to his account can be stated to be reasonable restriction. It leads to a situation so harsh and a position so unenviable that it would be virtually impossible for an assessee who is trapped in the whirlpool to get out if his financial difficulties. This is quite apart from being wholly reasonable, being irration....
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