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2017 (11) TMI 236 - CESTAT MUMBAIShortages of finished goods - validity of submissions made by respondent - principles of Natural Justice - Held that: - all the submissions made by the appellant is not based on the assumption or presumption but it is based on the documents such as RT-12 returns/ER-1 returns, RG 1 register and stock verification conducted by the department, therefore records which is basis for explanation of the respondent cannot be said it is afterthought and no new material was brought by the respondent - The explanation is based on the existing record, which was there at the time of recording panchanama, in such a situation the rejection of all the submissions and documents by the adjudicating authority contending that it is afterthought is absolutely incorrect and it is in clear violation of natural justice. I uphold the dropping of penalty of ₹ 1 Lac by Ld. Commissioner(Appeals) of Shri. P.K. Dasgupta. As regard the appeal against company, matter remanded to the adjudicating authority for passing a fresh order after affording personal hearing to the respondent - appeal allowed by way of remand.
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