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2024 (4) TMI 1089 - CESTAT AHMEDABAD100% EOU - Clandestine removal - penalty u/r 26(1) of Central Excise Rules, 2002 - entire charge based on the statement of the appellant - retraction of statements - violation of principles of natural justice - HELD THAT:- The adjudicating authority has not whispered anything with regard to the affidavit filed by the appellant. Moreover, in the event of giving affidavit by the appellant, the adjudicating authority should have conducted examination-in-chief in terms of Section 9D of Central Excise Act and thereafter only the statement could have been relied upon as an evidence but the adjudicating authority has neither made any comment on the affidavit filed by appellant nor conducted any examination-in-chief. Therefore, there is a gross violation of principles of natural justice in this case. Accordingly, the matter needs to be reconsidered, limited to the imposition of penalty under Rule 26 on the present appellant. The matter is remanded to the Adjudicating authority for passing a fresh order, after compliance of principles of natural justice.
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