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2018 (7) TMI 155 - AT - Central ExcisePrinciples of Natural Justice - it is the contention of appellant that materials collected on verification ordered after conclusion of personal hearing has been used to their detriment without placing them on notice. The invoices for eleven months, supplied by the appellant, had been extrapolated for the entire period of demand and, that too, with a mere assertion - Held that:- The adjudicating authority has failed to discharge its responsibility of ascertaining the tax liability, the special privilege of daily discharge of tax liability arising out of the specific peculiarities in the manufacturing process and sanctified by instructions/circulars of Central Board of Excise and Customs, indicates the intention to deviate from the normal practice of duty liability - It is in this context that the decisions cited supra must be seen and the principles laid down therein should have been complied with by the adjudicating authority. The failure to afford adjustments of excess against short fall is attributable to insufficient assistance in the adjudication proceedings. Therefore, the adjudicating authority must be given an opportunity to conform to judicial decisions. The adjudicating authority is directed to evaluate the submissions made by the appellants and the applicability of the cited judicial pronouncement to determine the liability, if any, afresh - appeal allowed by way of remand.
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