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2019 (10) TMI 491 - AT - Central ExciseShort payment of duty - Rule 3(5) of Cenvat Credit Rules - demand of differential duty alongwith equal amount of penalty - HELD THAT:- The appellant had submitted detailed calculation on the basis of bills of entry under which the inputs were procured and invoices under which the inputs were sold as such. According to the appellant, the correct duty amount is ₹ 9,77,045/-. The Adjudicating Authority obtained report from the field formation however, the report was obtained at the back of the appellant after concluding the hearing. Since in the report also there is difference of ₹ 1,27,774/- it was incumbent on the Adjudicating Authority to provide a copy of the report and seek explanation from the appellant, which the Adjudicating Authority has failed to do - thus, there is a clear violation of natural justice. The matter needs reconsideration for calculation of amount of duty as well as penalty imposed under Section 11AC - appeal allowed by way of remand.
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