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2012 (6) TMI 197 - CESTAT, AHMEDABADClandestine removal of goods - non-acceptance of retraction of statement of partners - contradiction of the quantity allegedly cleared by the appellant - non co-relation of evidences and substantiation - Held that:- All these inherent commission and omission has to be properly reasoned out by the adjudicating authority in his findings for confirmation of demand against the appellant. In the absence of any such co-relation, we are of the considered view that the issue needs to be reconsidered by the adjudicating authority and hence we set-aside the impugned and remit the matter to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice.
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