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2018 (10) TMI 461 - AT - Central ExciseRecovery of rebate granted - fraudulent export under the EPCG scheme/claim of rebate - rebate availed on forged documents and bills of entry - Held that:- This Tribunal in OM PRAKASH MAHESHWARI VERSUS C.C.E. & S.T. -INDORE [2018 (4) TMI 1316 - CESTAT NEW DELHI] had remanded the matter to the concerned Commissionerate to decide the matter denovo by providing reasonable opportunity to the noticees with the liberty to file the fresh evidence. Since, the present appellant is also one of such co-noticee who has not been given the opportunity of hearing at the time of the order of Commissioner, the said is followed and the matter remanded with the similar directions for denovo adjudication - appeal allowed by way of remand.
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