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2017 (9) TMI 1185 - HC - Central ExciseClandestine manufacture and removal - no evidentary value - it has been claimed that entire demand is based on mere assumptions and presumptions without a concrete proof to substantiate the same - Held that: - issues raised before CESTAT, Madras have not been properly adverted, as required - reliance placed in the case of H.V.P.N.L. Versus Mahavir [2000 (9) TMI 1063 - SUPREME COURT], where it was held that the appellate forum is bound to refer to the pleadings of the case, submissions of the counsel, necessary points for consideration, discuss the evidence, and then to dispose of the matter by giving valid reasons - matter is remitted to the CESTAT, with a direction to consider the pleadings, grounds of appeal raised and pass orders, in accordance with law - appeal allowed by way of remand.
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