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2011 (6) TMI 411 - AT - Central ExciseAlleged under valuation and mis-declaration in SCN - demand and penalty imposed - appellant contended violation of principles of natural justice since the order was passed without a final reply to Show Cause Notice from the Appellants - Held that:- It is matter of delay in furnishing final reply to the SCN and adjudication without final reply to the SCN the Tribunal was of the view that there was some dilatory tactics adopted by the Appellant in furnishing reply to the SCN. At the same time the Appellant was not put to notice that adjudication of only a part of the allegations in SCN would be proceeded with in which case the Appellant might have given reply on such short point. So the responsibility for the flawed adjudication is shared by both sides. Now, appellants have furnished replies to the SCN. At this stage we consider it proper to remit the matter, to the adjudicating authority to decide the matter afresh.
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