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2017 (12) TMI 328 - AT - Central ExciseSSI Exemption - dummy units - clubbing of clearances - Test of legality and propriety - Held that: - it is seen that the entire case has been premised on the electricity consumption, or its lack thereof, in the two entities that were concerned in the alleged collaboration to evade duty. The peremptory disposal of the submission of the appellants on the justification for the electricity consumption and of the Chartered Engineer's certificate without having produced it before the adjudicating authority or during the investigation as inadmissible at the appellate stage is indicative of lack of application of mind. If the appellate authority was of the view that the defence of the appellant placed before him had not been made available to the lower authority, principles of natural justice requires that such evidence that are intended to counter the allegations leveled in the show cause notice should have been referred back to original authority or considered in detail. The impugned order fails the test of legality and propriety and is set aside to enable consideration of the material that is claimed by the Learned Consultant to be crucial - matter remanded back - appeal allowed by way of remand.
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