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2016 (2) TMI 325 - AT - Central ExciseDemanding duty along with interest and imposing penalty thereon - Held that:- We have perused the impugned order in detail and in the impugned order, the adjudicating authority has not given any independent finding to arrive at the conclusion but merely copied the finding of the earlier adjudication order and hold that clearance of both units can be clubbed and duty can be demanded accordingly, which is not permissible in law as the adjudicating authority was not having any documents to rely or examine the other documents. We further find that in this case, the matter was remanded back to the adjudicating authority for de novo adjudication on 23.6.92 and till December, 2008, the adjudication order could not be passed. Such a delay of the adjudicating authority in passing / complying with the direction of / not following the direction of this Tribunal of 1992 lends the appellant to succeed in default itself. In these circumstances, as revenue has failed to comply with the direction of this Tribunal dated 23.6.92, the impugned order is not sustainable in the eyes of law, therefore, same is set aside and appeal is allowed with consequential relief - Decided in favour of assessee
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