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2008 (3) TMI 332 - HC - Central ExciseClandestine removal of watches - Tribunal straightaway proceeded to find, that a duty of ₹ 5,12,343/- and ₹ 6,79, 563/- had been confirmed, for having illegally availed Modvat credit on the mechanical watch movements, which were not physically received by them, and duty of ₹ 6,75,109/-, which was confirmed on account of clandestine removal of wrist watches without payment of duty, was set aside, for want of sufficient proof of removal of watches by the firm, as entered in the slips, without corroboration Held that:- The matters have been decided by the learned Tribunal in absolute hotchpotch manner, without application of mind, and without examining the entire record, from the appropriate standpoint, to arrive at an ultimately reconcilable conclusion, of the whole scenario. In such circumstances, instead of ourselves undertaking the long drawn exercise of examining the entire record from the standpoint of every import, manufacture, disposal, stock of every article, and production, and then, to arrive at a conclusion, one way or the other, about the sustainability or confirmation of demand, or dropping of demand, we better stand advised, to set aside the entire judgment whole hog, with respect to all the four appeals, and remit the whole matter to the learned Tribunal back, with a direction, to give reasonable opportunity of hearing, rather patient hearing, to both the sides, to examine the record threadbar
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