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2018 (12) TMI 1027 - AT - Central ExciseClandestine removal - ‘CTD bars’ - utilization of raw materials, i.e. ‘MS ingots’ obtained from their suppliers - principles of natural justice - Held that:- The findings stand vitiated owing to the breach of the mandatory requirement of adjudication proceedings. Consequently, the show cause notice is required to be adjudicated afresh - the matter remanded back to the original authority with the direction that the submissions made by the appellants in personal hearing - appeal allowed by way of remand.
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