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2017 (12) TMI 219 - AT - Central ExciseClandestine removal - principles of natural justice - Held that: - Since the Central Excise Department never visited the factory of the appellant for further investigation and the specific request for cross-examination of the concerned persons/witnesses were turned down, though specifically prayed for in the reply to show cause notice, the principle of natural justice have been violated in this case - this is a fit case for remand to the original authority for providing the opportunity to the appellant to properly defend its case - appeal allowed by way of remand.
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