2021 (2) TMI 1130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "PETITION FOR EARLY HEARING OF APPEAL 1. The Appellant is a 100% EOU, engaged in manufacturing of PVC compound, Vinyl Flooring, PVC Film/sheets, PVC Sponge, Plastic Sheets, PVC Rigid film, PVC Leather cloth and Textile Fabric. These manufactured products are exported and part of the same is sold in DTA also. The Appellants procure the raw materials with and without paying duty. 2. On an allegation that the Appellants were clandestinely diverting the duty free procured raw materials/inputs into DTA, the Department issued a Show Cause Notice F. No. DGCEI/MZU/I&IS'C'12(4)124/2016/3253 dated 30.06.2017 demanding Central Excise Duty to the tune of Rs. 55,75,39,599/- and Rs. 4,08,13,609 with interest and also demanded R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uced below: 4.0 Advocate for the appellant appeared on 3rd November 2020, but showed her ignorance about the letter dated 2nd November 2020 filed by the appellant seeking time for three months. Taking into consideration the written request made by the appellants, the matter was adjourned to 29th January 2021. 5.0 Counsel for the appellant through the letter filed through email, again sought adjournment for three months, stating as under,- "APPLICATION FOR ADJOURNMENT The above numbered early hearing application is coming up for hearing before the Hon'ble Bench today. I am the counsel representing the Appellant. As I am not well, I will not be able to attend the hearing. Hence it is humbly prayed tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant's counsel in attending the hearing in virtual mode in the present case is quite apparent, and the adjournment of nearly six months sought upto now itself goes contrary to the request for early hearing of the appeal. 9.0 A three member bench of Hon'ble Supreme Court while dismissing the Civil Appeal No 9142-9144 of 2010 by its order dated 7th February 2019 (in case of Ram Siromani Tripathi and Others vs. State of Uttar Pradesh), in similar circumstances observed as under: "Mr. R.K. Ojha, learned counsel appears on behalf of the counsel for the appellants and submits that the learned counsel for the appellants is not present in the Court today. It is stated that he is out of station. This is no ground to seek adjournment. W....