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2019 (12) TMI 389 - AT - Central ExcisePrinciples of Natural Justice - demand of Excise duty alongwith penalties - the original authority had dropped the proceedings for want of appreciable evidence to sustain the allegations in the SCN - HELD THAT:- In the light of the extensive scrutiny of the claim of retraction, silence on the part of the first appellate authority in countering the claim made by the appellants before him is not an appropriate response. The veracity of the various documents submitted by the appellant, as well as the claim of the statements having been retracted, can be decided only at the level of the appropriate authority - There is no doubt that the Tribunal, in the absence of any empowerment to remand, had ordered the first appellate authority to issue an order on merit. His lack of wherewithal to render a finding on the other aspects submitted before him cannot be held to discredit the said order. The direction appears to have, even though only superficially, been complied with. Matter remanded back to the original authority with a direction to consider the various submissions and ascertain the extent to which those can counter the allegations in the show cause notice - appeal allowed by way of remand.
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