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2013 (9) TMI 575 - CESTAT AHMEDABADDuty demand - demand in respect of grey fabrics allegedly woven in the applicants 100% EOU for 14 different merchant manufacturers on job work basis and demand of woven in the applicants 100% EOU – these were required to be examined along with assesses claim of having made payments to these weavers through cheque - It gets established that the job work were actually done by these weavers - generalized and vague findings arrived at by the adjudicating authority regarding some discrepancies and incompleteness in some bills was not sufficient to dis-credit the evidentiary value of the seized documents - Commissioner had shown non-application of mind - he agrees that the evidence produced by the assesse to prove that the fabric which was alleged to had been clandestinely removed was woven in the applicants 100% EOU unit, and is supplied by the third party - he had not dropped the demand and mixed up the issue with the first demand - and confirmed the demands without giving any acceptable reasoning. Validity of order - Held that:- Order was non-speaking and had been passed without proper appreciation of evidences, fact and not following the direction of the Tribunal in remand proceedings - set aside the order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice – findings recorded by the adjudicating authority go beyond the scope of show cause notice as there was no such allegation - Commissioner had not dealt with the assesses submission that the duty demand was highly exaggerated and incorrect rate of duty had been applied for arriving at the demand of duty that needs to be confirmed – matter remanded back - decided in favor of assesse.
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