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2018 (10) TMI 18 - AT - Central ExciseClandestine removal - lower authorities have concluded the demand on the basis that of the confessional statements - Principles of Natural Justice - Held that:- Without availability of relied upon documents, the demand can be confirmed on the basis of these statements - the basic document from which the data was collected for confirming the demand are must. The statements alone in absence of said documents will not suffice for confirmation of demand. This is a settled law that when the departments relied upon document on the basis of which demand is raised, without such documents made available to the assessee, no proceeding can be concluded. Principles of Natural Justice - Held that:- Confirmation of demand without providing the relied upon documents is in gross violation of principles of natural justice. Observance of the principles of natural justice is foremost requirement in any of the judicial proceeding, irrespective of any grave nature of the case, therefore, the demand, without making available the relied upon documents to the appellant, cannot sustain. Appeal allowed - decided in favor of appellant.
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