2021 (2) TMI 1130

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....R 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 Rs. 678,85,68,924/- and 12....

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....r 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 that the hearing may be adjourned by three months. Dated the 29th January 2021." 6.0 From the facts as stated above....