2023 (11) TMI 572

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....e , Advocate for the Appellant Shri Rajesh Nathan , Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR In this appeal the appellant has challenged the custom duty/ Excise duty demand on the raw material used and contained in the excess shrinkage and waste generated in the manufacture of excisable goods in the appellant's EOU. 2. Shri H.D.Dave, learned counsel appearing....

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.... In this regard the Adjudicating Authority made the following observation: REPLY TO THE NOTICE AND PERSONAL HEARING: "5. Personal Hearings were fixed on 20.05.2013, 10.06.2013, 10.07.2013, 24.07.2013 and 19.09.2013, however, none of the noticees have come for hearing. The letters sent to them have been returned by the postal department. Earlier also the notices sent for hearing w....

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....omplied and adjudicating authority can pass ex parte order. From the above observation made by the Adjudicating authority in the impugned order, it is clear that the appellant have neither availed the hearing given on various dates nor even filed the reply. It was also noted that the company was closed and all the hearing notices were returned. Now we find that since the appellant are before us....