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2014 (3) TMI 559 - HC - Central ExciseNatural Justice - non consideration of argument by the tribunal - Clandestine clearance - weight of the copper cables recovered from the wooden drums - assessee contended that method of arriving at the weight (core x sq. mtrs.) was fallacious and submitted that this aspect was highlighted as early as the time when the hearing before the Commissioner took place during the show cause notice proceedings. - Revenue resists the submissions and contends that full opportunity was given and that the finding as to the question of true weight or the method adopted is a factual one which do not warrant interference by this Court. Held that:- The Tribunal did not make its order contemporaneously or within a month of the date of hearing; in this case it rendered its order and published it after about five months. In these circumstances, without any explanation as to whether the written submissions were handed over, particularly since they do not bear any date, it would be hazardous for this Court to conclude that the argument on this aspect was made before the Tribunal which failed to apply its mind. We have deemed it appropriate to discuss this aspect since the appellant’s counsel repeatedly submitted that this had a direct bearing on the question of valuation and that the Tribunal ought to have taken care to address the issue. The affidavit in support of the appeal no doubt states that the copies placed on the record are true copies, yet significantly there is no date attributed to the written submissions in any of the pleadings - no substantial question of law arises - Decided against assessee.
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