2024 (6) TMI 1322

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....147/2014 dated 12.9.2014 has upheld the demands against the appellants. 2. Today when the matter was taken up for hearing, there is no representation for the Appellants and nor was there any request for adjournment. From the previous order sheet notings, we find that there has never been any representation despite the service of notice on the Appellants and hence we have no option but to decide the appeals on merits, ex-parte after hearing the representative for the Revenue. Accordingly, heard Shri Rajaraman, learned Authorized Representative. He would submit that in respect of similarly placed Appellants in the case of Maharaja Paper Board Pvt. Ltd. ('MPB' for short), this Bench has dismissed the appeals filed by the Appellants there in, ....

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....y as 40 documents out of which, most of the documents relate to MPB and hence, the same are not of any relevance to the case of the Appellant. It is thus pleaded that the documents have been relied upon mechanically, just to fasten the duty liability on this appellant also. Moreover, no Show Cause Notice at all was issued to any of the buyers, which are referred at para 11(3) of the Show Cause Notice like Golden Paper Conversions, Super Paper Cones, Excel Paper Conversions & S.M. Paper Conversions. Further, it has been argued that statement of Balakumar is required to be considered in total and not in bits and pieces as done by the adjudicating authority. The appellant has also relied on various judicial precedents, as in paragraph 7 page 1....