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2017 (2) TMI 242 - AT - Central ExciseConfiscation - Penalty - Held that: - The copy of the returns submitted before this Tribunal today indicates that duty demanded in the show cause notice was paid. However, the Original Authority did not have benefited of such evidences before him. I, therefore, remand the matter back to the Original Authority who shall consider the evidence and re-adjudicate the case after giving opportunity to the appellants. Both the appellants are directed to submit their defence reply alongwith evidence before the Original Authority within sixty days from the date of receipt of this order - Appeal allowed by way of remand.
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