2026 (4) TMI 1223

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....APP-1846-17-18 dated 19/03/2018 passed by the Commissioner of Central Excise, Noida - II and Commissioner of Customs & Central Tax (Appeals), Noida, respectively. 2. We have heard Learned Counsel for the appellant and Learned Authorised Representative appearing on behalf of Revenue and perused the records. 3. During the course of hearing, our attention was drawn to the conduct of the appellant in one of the appeals before the adjudicating authority i.e., the Learned Commissioner, which has been recorded in paragraph 4 of the impugned order as extracted herein below 'Many opportunity of being heard were extended to the party by issuing letters fixing personal hearing on dates 30.11.2016, 01.12.2016, 14.12.2016, 03.01.2017, 25.....

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....ew of the above, it is submitted that the matter may be remanded back to the Adjudicating Authority to the extent it is prejudicial to the interest of the Appellant.' 5. The prayer for remand was opposed by learned Authorised Representative appearing for Revenue by submitting that despite so many opportunities the appellant deliberately did not appear before the learned Commissioner and now they may not be permitted to take advantage of their own wrong. 6. It is evident from the case records that certain judicial decisions and legal submissions, now strongly relied upon before us, were not even placed before the Learned Commissioner. Further, a perusal of the submissions advanced during the course of hearing reveals that some of the c....