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2013 (12) TMI 22 - CESTAT KOLKATAClandestine clearance of paper and paper board – Show cause notice issued for confiscation of the seized goods – Principles of natural justice - Held that:- The Commissioner (Appeals) modified the Order of the Adjudicating Authority to the extent that the Commissioner (Appeals) allowed the release of the absolutely confiscated goods on payment of redemption fine, confirmed the demand and reduced the penalty - To this extent, the findings of the Commissioner (Appeals) and two separate Orders passed by him, are contradictory to each other - the Commissioner (Appeals) while disposing the Departmental Appeal had not issued any show cause notice to the assessee and they were also not heard by him and therefore, the Orders-in-Appeal were passed without observing the principles of natural justice – thus, the Orders passed by the Commissioner (Appeals) are bad in law – the matter remitted back to the Commissioner (Appeals) to decide the case afresh - Decided in favour of Assessee.
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