2018 (12) TMI 772

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.... R.) for the Revenue ORDER PER SHRI P.K. CHOUDHARY The present appeal is filed by the appellant against the Order-in- Appeal No. 70/Kol-V/2017 dated 19.07.17 passed by Commissioner of CGST & CX (Appeal-I), Kolkata. 2. The appellant, M/s. Solux Galfab Pvt. Ltd are engaged in the manufacture of Communication Tower, Transmission Tower, Sub-station Structures & Component etc. classifiable ....

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....ts that the Ld. Commissioner (Appeals) had fixed the date for personal hearings before him on 02/11/2016, 27/01/2017 & 24/02/2017. He further submits that on the earlier two dates, on the request of the appellants, adjournments were granted. But on the 3rd occasion i.e. on 24/02/2017 they sought for adjournment owing to unavoidable circumstances, which was rejected by the Commissioner (Appeals) an....

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....d is fit to be set aside. There is also no occasion to pay the interest. 7. The Ld. DR reiterates the orders of the Lower Authorities. 8. Heard both sides and perused the appeal records. 9. I find that when the officers visited on 01/08/2011, the shortage of inputs have been noticed. The Duty involved stands paid. Without further investigation, cryptic Show Cause Notice has been issued in....