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2014 (11) TMI 867 - AT - Central ExciseClandestine removal of goods - Benefit of Notification No. 214/86-C.E., dated 1-3-1986 - committee appointed by the adjudicating authority to verify the transactions in respect of the dispatches made by the Bhandup unit and the receipts at Nasik unit - Held that:- Committee constituted for verification of the transactions consisted of four members; however, the report dated 21-10-2003 submitted by the committee is signed only by one person, which is rather unusual. Further we observe that the said report is signed by the Superintendent (Adjudication) whose role is to assist the adjudicating authority in the conduct of adjudication proceedings. The verification should have been done by some other officer(s) who is not associated with the adjudication process so as to impart an element of neutrality and impartiality. Be that as it may, we further observe that a copy of the verification report was not furnished to the investigating agency for their comments/rebuttal. As per the settled principles of adjudication as also the guidelines prescribed in the adjudication manual, when any new fact comes up for consideration, the party likely to be adversely affected by the same should be given an opportunity to rebut the new findings/facts. Unfortunately, this has not been done in the present case. Thus there is a clear violation of the principle of natural justice and therefore, on this ground alone, the impugned order is liable to be set aside - Matter remanded back - Decided in favour of Revenue.
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