2018 (3) TMI 1483

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....ndra Kumar Tripathi, Asstt Commissioner (AR) - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Original No.LKO/EXCUS/000/COM/EX/040/16-17 dated 06/02/2017 passed by Commissioner of Central Excise & Service Tax, Lucknow. 2. The brief facts of the case are that the appellants were engaged in transportation business. In the premises of their busi....

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....transportation of goods. Revenue preferred appeal against the said Final Order of this Tribunal before the Hon'ble High Court of Allahabad at Lucknow Bench. The said appeal before Hon'ble High Court was dismissed with the direction to the Original Authority to proceed in the De-novo adjudication, in accordance with law. Subsequently, the impugned Order-in-Original was passed and the appell....

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....was sent by speed post by Revenue on 22/11/2016. It was further recorded that nobody had appeared for hearing on 08/12/2016 and therefore, the Original Authority has concluded that the present appellant was not interested in cooperating with the de-novo adjudication and therefore, imposed penalty on the appellant. I find that the Hon'ble High Court has directed the Original Authority to pass o....