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2017 (3) TMI 1434 - AT - Central ExciseEvasion of duty - clandestine removal - CENVAT credit - Demand - Held that: - the demands cannot be confirmed against the appellants without affording the cross examination to the appellant and to give personal hearing with positive evidence, as sought by appellant - matter needs reconsideration. A demand of ₹ 5,92,419/- has sought to be confirmed on the basis of parallel invoices - Held that: - the said demand has not been contested by the appellant - demand upheld. Appeal allowed by way of remand.
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