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2014 (12) TMI 736 - HC - Central ExciseRemoval of chewing/spit tobacco without payment of duty - Violation of principle of natural justice - Whether the Customs, Excise and Service Tax Appellate Tribunal was correct in disposing of the applications for waiver of pre-deposit in terms of the directions issued in other cases without elucidating and referring to the facts and contentions raised by the applicants - Held that:- It would not be correct and proper to examine the factual matrix and issues in these appeals while answering the substantial question of law. We have noticed that the allegations against the appellant are quite serious. However, they should be given an opportunity to meet the findings and their contentions noticed before a prima facie view is formed. We are not stating that the appellant should not have been asked to deposit 50% of the tax amount but before any direction or finding is recorded, the pleas raised by the appellants have to be examined and considered. - Matter remanded back - Decided in favour of assessee.
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