2019 (6) TMI 725

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....Mathur (Advocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we note that the appellant was engaged in the manufacture of Gutkha and was having two machines installed in their premises which were sealed on their request on 29/02/2012. Thereafter, they purchased two more packing machines under the cover o....

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....h the Commissioner for adjudication. Thereafter, the matter was taken up before the Hon'ble High Court by way of filing a writ petition. 4. It is seen that for some time the Commissioner waited for the outcome of the Hon'ble High Court's decision on the writ petition, but ultimately he proceeded to pass the present impugned order vide which he confirmed the demand alongwith imposition of penalt....

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....legal activities." 6. As seen from the above, the Adjudicating Authority has not referred to any of the evidence on record and inasmuch as there was no defence reply, he has simplicitorily observed that the appellant was indulged in illegal manufacturing and clandestine removal. 7. Inasmuch as admittedly the impugned order is an ex partee order, we deem it fit to set aside the same and reman....