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2015 (10) TMI 1526 - AT - CustomsClandestinely clearance of duty free inputs Demand of duty It was alleged that appellant sold imported chemicals of different types to merchants on cash basis without payment of duty of Central Excise and Customs Show cause notice was issued proposing demand of duty alongwith interest for clandestinely clearing duty free inputs without payment of duty By impugned order, demand of duty alongwith interest and penalty was confirmed Held that:- entire case was made out on basis of statement of Director of Company and statements of other two processors Admittedly adjudicating authority has denied opportunity of cross-examination Court of considered opinion that appellant should be allowed cross-examination of two processors Actual consumption of imported raw material, should be considered by adjudicating authority Impugned order set aside Matter remanded to decide afresh Decided partly in favour of Appellant.
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