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2009 (11) TMI 375 - AT - Central ExcisePenalty- The appellants have challenged the impugned order mainly on the ground of violation of principles of natural justice. The appellants submitted that the impugned order had been passed without affording adequate opportunity to them to present their case. The allegations against the appellants were found based on several documents which had not been furnished to the appellants despite their persistent requests. Held that- the impugned order was passed in violation of principles of natural justice in that the Commissioner had not provided all the relied upon documents sought for by the appellants and had not allowed cross-examination of various witnesses sought by the appellants. In the circumstances, we set aside the impugned order and remand the matter for a fresh decision by the adjudicating authority after complying with principles of natural justice. Appeals are thus allowed by way of remand.
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