2016 (2) TMI 641

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.... For the Petitioner : Mr. Prabhat Kumar (Advocate) For the Respondent : Mr. R.K. Mishra, DR ORDER PER B. RAVICHANDRAN: These 3 appeals are heard today. The Ld. Counsel for the appellants Sh. Prabhat Kumar submitted that proceedings were initiated against the appellants consequent on search and subsequent investigation in January 2001 by the officers of Central Excise Commissionarate, Delhi-....

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.... detailed written reply for the second SCN; could not attend personal hearing due to the reasons that they have been preparing to file application for settlement of the case before the Settlement Commission and the proprietor of one of the appellant (Goodway Electronics) was admitted in hospital. 3. The Ld. AR, Sh. R.K. Mishra submitted that the Commissioner has given due opportunities to the app....

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....f Central Excise Act, 1932 (non obtaining of Central Excise Registration). 6. Considering the above factual position, we find it will be fit and proper for the original authority to examine the case afresh with the appellants' defense in respect of second SCN dated 16.04.2004. This is necessary as there was no defense for the appellants during the original proceedings and the appellants made elab....