2018 (8) TMI 884

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....hammad Altaf, Assistant Commissioner (AR) & Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondents ORDER Per: Archana Wadhwa All these appeals have been filed against Order-in-Original dated 25.04.2014 passed by Commissioner of Central Excise, Noida. By this order, the Commissioner has confirmed Cenvat credit demand of Rs. 1,09,23,365/- against the main appellant M/s Acurate Meters Ltd. along with interest and has imposed penalty of equal amount on them under Section 11AC. Beside this, by the same order Commissioner has imposed penalty on the co-noticees M/s Subbeam Electronics Pvt. Ltd., Shri Pramod Ahuja, Director-M/s Subbeam Electronic, M/s Electrovision, Shri Avinash Gupta, Partner-M/s Electrovision, M/s master Dist....

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....at the appellants, on the advice of their counsel, filed appeals before the Tribunal on 14.10.2014; that the review applications filed by the appellants against the High Court's order dated 11.12.2014 were still pending. Accordingly, it is the contention of the learned Advocate that the impugned order stands passed by Commissioner without affording them a reasonable opportunity to put forth their case. He submits that on account of pendency of review petition, the appellant neither filed any reply to show cause notice nor attended the personal hearing and simplicitor made a request to the adjudicating authority to keep the proceedings in abeyance till the matter is resolved at review stage before the Hon'ble High Court. However, he fairly a....