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2016 (12) TMI 1850 - AT - Central ExciseClandestine removal - PVC insulated wires armoured/unarmoured cables - retraction of statements - appellant produced different charts pointed out various mistakes in calculating the duty demand and the same has not been considered - principles of natural justice - HELD THAT:- It is the contention of the appellant that during the course of adjudication they produced various charts for calculation of demand duty and the same has not been considered by the adjudicating authority. In fact, those calculations given by the appellant are required to be considered by the adjudicating authority. Moreover, the defences raised by the appellant are to be considered by the adjudicating authority in true spirits and after considering the explanations and chart given by the appellant. As, the adjudicating authority was required to give due consideration of the records produced by the appellant but the same has not been given, in that circumstances, the impugned order deserves de-merits, therefore, the same is to be set aside. The matter is remanded back to the adjudicating authority for consideration the grievance raised by the appellant - Appeal allowed by way of remand.
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