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2016 (5) TMI 670 - AT - CustomsDemand of Central Excise duty and Customs duty - Raw materials imported duty-free for export of the finished goods - diversion of consignments of goods meant for export to domestic area - Held that:- adjudicating authority has not considered the explanations given and the defence taken by the appellants before him while deciding the case. It has not even recorded a single line of reasoning as to why he is not accepting the defence raised by the appellants. It is also to be noted that there is no reasoning given as to how the adjudicating authority has come to a conclusion that bulk drugs cleared from M/s Tini Pharma Ltd. were not exported but something else was exported in respect of the consignments which were already cleared for export. In the absence of any reasoning or the findings, it is not possible for the Tribunal to go into the issue raised. In the interest of justice, it is found that the impugned order needs to be set aside and the matter be remitted to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. - Appeal disposed of by way of remand
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