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2017 (7) TMI 1282 - HC - Central ExciseMaintainability of petition - availability of a statutory alternative remedy - breach of the principles of natural justice - Held that:- Non-consideration of a relevant judgment by the adjudicating authority can be said to be an act in breach of principles of natural justice. Esser Steel [2016 (4) TMI 232 - CESTAT AHMEDABAD] is relevant to the facts of the present case on the issue up for consideration before the adjudicating authority. In fact, in another proceedings as appearing from the supplementary affidavit, the adjudicating authority had taken into consideration the ratio of Esser Steel (Supra) and had held in favour of the assessee. Claim against the petitioner in the show-cause notice is similar to the one decided by the adjudicating authority as appearing in the supplementary affidavit. The matter is remanded to the adjudicating authority for fresh decision on merits - Petition allowed by way of remand.
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