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2018 (7) TMI 403 - AT - Central ExcisePrinciples of Natural Justice - no proper inquiry made by the Department - Held that:- It is clear from the findings of the Commissioner (Appeal) that the Department failed to make any inquiry of actual payment of duty by the manufacturer/producer. Hence, the confiscation of goods and imposition of fine and penalty is not justified - Further, the demand of Service Tax is without examining the records and documents - demand cannot sustain - appeal allowed - decided in favor of appellant.
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