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2019 (4) TMI 723 - CESTAT MUMBAIValuation - annual capacity production - closed stenters to be included or not - abatement for the closure period - the adjudicating authority has confirmed the demand taking into account the closed non-working stenter and also without allowing abatement for the closure period of the said stenters solely on the ground that formal application seeking abatement has not been filed by the appellant - Held that:- The adjudicating authority has confirmed the demand and imposed penalty without affording an opportunity of hearing to the appellant. In these circumstances, it is prudent to remand the matter to the adjudicating authority to pass an appropriate order taking into consideration, the CBEC Circular dated 15/09/1999 and after affording a reasonable opportunity of hearing to the appellant - appeal allowed by way of remand.
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