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2017 (3) TMI 1203 - AT - Central ExciseNatural justice - MODVAT credit - Liability to differential duty with reference to railway packaging, statutory levies and other charges - Held that: - the defense submission by the appellant were not on record before the Original Adjudicating Authority. Therefore, no detailed examination of their defense has been recorded in the original order - The appellants filed reply in response to the letter received from Superintendent in the Commissioner’s office. In normal course such reply should have been forwarded to the concerned Adjudicating authority - order personally passed by the lower authorities is not tenable due to non verification of relevant and material facts to arrive at a correct decision - appeal allowed by way of remand.
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