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2016 (10) TMI 821 - AT - Central ExciseClandestine removal of goods - non inclusion of packing charges in the value - non-payment of duty in respect of goods cleared by declaring value as 'NIL' - wrong availment of CENVAT Credit to the tune of in respect of goods meant for 'installation & commissioning - removal of capital goods in contravention of CENVAT Credit Rules, 2004 - clearing certain goods under a document "to whom so ever it may concern" and Delivery Note (Way Bill) mentioning the purpose as 'testing', without mentioning any value or by mentioning very low values, without raising Central Excise Invoice and without payment of Central Excise duty - Held that: - we find merit in the contentions of the learned counsel that the adjudicating authority has not taken full cognizance of the submissions and documents produced by them. In the circumstances, we are of the considered Opinion that the matter requires to be considered de novo by original authority after giving an opportunity to the appellant to submit all documents and materials in their defence, which should be properly analysed and correlated to arrive at well reasoned findings with regard to the veracity or otherwise of the contentions of the appellant. All the issues are kept open - Appeal allowed - matter remanded.
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