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2023 (11) TMI 1030 - AT - Central ExcisePrinciples of natural justice - order passed without participation of noticee - manufacturing of goods taking place or not - plant and machinery belonging to appellant or not - premises for carrying out impugned manufacturing activity are or were in his possession or not - relevancy on statements placed - corroborative evidences or not - HELD THAT:- The impugned order was passed without the participation of the noticee except to the limited extent of filing reply to the show cause notice. Undoubtedly, the appellant had been placed on notice of the dates of hearing despite which there is demonstrated non-participation by the appellant. The seizure had not been effected by the central excise officers. We also take note that, other than the statements of the appellant herein and few others, no effort had been made by the central excise authorities to link procurement of raw materials and channelizing of the finished product with the appellant herein. In the absence of such corroborative evidence, statements which may have, otherwise, supported circumstantial evidence are of no relevance. Furthermore, the statements themselves had not been subject to the test of section 9D of Central Excise Act, 1944 for deployment towards the findings in the proceedings. The evidence on which the duty liability, and penalties, have been fastened on the appellant herein, has not been established even by preponderance of probability owing to non-establishment of relevancy of statements, as set out in section 19 of Central Excise Act, 1944, the matter requires fresh appreciation - Appeal allowed by way of remand.
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