2017 (4) TMI 683

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....ppellant: Shri P.M. Dave, Advocate For Respondent: Shri L. Patra, A.R. ORDER These two appeals are filed against OIA No.19/MP/2006, dt.30.10.2006, passed by Commissioner, C.Ex. & S.Tax, Surat-I. 2.  Briefly stated the facts of the case are that M/s Choksi Silk Mills are engaged in the manufacture of printed man-made fabrics falling under Chapter 54 of Central Excise Tariff Act, 19....

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....ed documents were not handed over to them  and after receipt of the said documents on the last two occasions, the learned Consultant Shri M.N. Saiyed could not remain present due to illness.  Without disputing the finding of the  learned Commissioner, on the issue of  repeated non-appearance and non-submission of the reply by the Appellants, the learned Advocate, however sincer....

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....ocate for the Appellants has fairly accepted that even though sufficient opportunities were allowed to the Appellant during the period February 2006 to October 2006 to appear and participate in the adjudication proceedings by furnishing their reply, the Appellants had  failed on both the counts, that is, neither furnished the reply to notice nor appeared before the learned Commissioner during....