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2023 (12) TMI 300 - CESTAT KOLKATAClandestine removal - facts not verified properly - violation of principles of natural justice - HELD THAT:- It is seen that in the year 1996-97 itself, the appellant has made more than 15 clearances under DSL. Similarly in respect of exports through others while the Adjudicating Authority has considered only two shipping Bills/Invoices, the Appellant has given the details of nine clearances during 1999-98 and 21 clearances during the period 1998-99. For each of these Invoices, the Appellant has also enclosed the relevant Shipping Bill, E-Way Bill/Bill of Lading and other documentary evidence. This shows that the Adjudicating Authority has not gone through all the documentary evidence properly before coming to his conclusion. The entire proceedings have been taken up on the basis of the turnover shown by the Appellant in their Profit & Loss Account and Balance Sheet. When the Appellant provides the proof that turnover also consists of direct exports and exports through merchant exporters along with the documentary evidence, it is the duty of the Adjudicating Authority to get these facts properly verified and to give a detailed findings as to why the documentary evidence submitted would not be sufficient to prove their exports, if he intends to confirm demand. As the matter pertains to 1996-97 and 1997-98 and denovo adjudication was to be taken up in 2008, much better and larger efforts should have been made by the Adjudicating Authority to follow the principles of natural justice and to get proper verification done, which has not been done in this case - Appeal allowed by way of remand.
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