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2023 (8) TMI 468 - CESTAT KOLKATAViolation of principles of natural justice - Validity of SCN - order passed without considering the Director’s statement - no reasons were mentioned for invoking of extended period of limitation - HELD THAT:- There is no basis for arriving at the quantity of inputs which is presumed to be in excess of the so called appropriate quantity of inputs for manufacture. It is also found that it is beyond the jurisdiction of the adjudicating authority to decide as to what is the appropriate quantity of inputs required for manufacture of specified quantity of final product. It is, therefore, clear that the show-cause notice was issued on the basis of presumption and therefore, the said show-cause notice is not sustainable. The impugned orders cannot be sustained and the same are set aside - Appeal allowed.
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