2014 (2) TMI 1233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant : Shri Suriyanarayanan (Adv.) For the Respondent : Shri S K Mall (AR) JUDGEMENT Per : Mr. H.K. Thakur; These stay applications and appeals have been filed by the main appellant M/s Waghbakriwala Rayons against OIO No. 38/MP/2012-13 dated 18/03/2013 under which demand of Rs. 1,28,25,933/- and Rs. 72,72,099/- has been confirmed and penalties imposed upon the appellants. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er communicated the change of address to the Adjudicating Authority. It was also his case that appellant was in receipt of certain earlier communications from the department which indicate that there was a mechanism available with the appellants by which they were somehow getting the communications. He also brought to the notice of the Bench that under similar situations the same appellant, as per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....djudicating authority that certain documents are required and that that appellant has some duty towards filing of a written reply to the Show Cause Notice. Appellant also did not bother to intimate the field formations or the Adjudicating Authority regarding change in address for communication. It appears that appellant has indulged in delaying of adjudication proceedings. In a similar situation i....