2020 (2) TMI 43

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....g of the Appeal has been repeatedly adjourned on requests made by the learned Counsel for the Appellant. When the matter came up before the Bench on 5 July, 2019, all these facts were noticed and the matter was directed to be listed on 5 August, 2019 with a clear stipulation that no further adjournment shall be granted and even if the learned Counsel for the Appellant does not appear, the matter may be decided. 3. On 5 August, 2019 the matter was directed to be listed on 14 October, 2019. On 14 October, 2019 no Counsel appeared for the Appellant and, therefore, the matter was directed to be listed on 2 December, 2019. On 2 December, 2019 again no Counsel appeared on behalf of the Appellant. The Bench, therefore, directed that a notice be....

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....lished in news paper. The print media pays commission to the Appellant at an agreed rate. It was alleged by the Department that during the course of audit of the accounts of the Appellant, a comparison of the balance sheet for the years 2004-05 to 2008-09 and the ST-3 returns for the corresponding period was carried out and it was noticed that the taxable value declared in the ST-3 form was short of the actual receipt. 9. A show cause notice was thereafter issued to the Appellant regarding the short payment of duty amounting to Rs. 6, 64,641/-. The Adjudicating Authority confirmed the demand and imposed penalty of an equal amount. 10. It is against this order of the Adjudicating Authority that an Appeal was filed before the Commission....