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2017 (7) TMI 452 - AT - Central ExciseClandestine removal - shortage of inputs - the case was booked against the appellant of clandestine removal of goods on the basis of inspection conducted in their factory premises based on certain incriminating documents recovered during inspection and it was also alleged that the assessable value has been undervaluation by the appellants - Held that: - the ld. Adjudicating Authority has not examined the issue of excisability - the adjudicating authority firstly is required to decide the issue of excisability of the product in question, therefore, the impugned order deserves no merits, accordingly, the same is set aside and the matter is remanded back to the adjudicating authority with the direction to first decide the issue of excisability of the product in question and thereafter, come to the issue of clandestine removal/undervaluation - appeal allowed by way of remand.
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