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2015 (7) TMI 964 - SC - Central ExciseClandestine removal of goods - Undervaluation of goods - second show cause notice on the same cause of action - Held that:- On the statement of respondent No.5 given earlier, the adjudicating authority had dropped the proceedings accepting the explanation furnished. In view thereof, the CESTAT has held that there could not have been second show cause notice on the same cause of action. In this behalf we do not find any error in the order passed by the CESTAT. Adjudicating authority had studied not only the evidence but also discussed the same in the show cause notice. He found that even when those particulars and materials which are against the respondent No.1 as disclosed in the show cause notice, the respondent No.1 said nothing in defence. This is precisely the reason given by the adjudicating authority in confirming the demand. Thus, we do not agree with the findings of the CESTAT that adjudicating authority has not given any reasons or discussed the evidence. When there was no repetition of the material and the evidence mentioned in the show cause notice by the respondent No.1 it was not necessary to discuss the same on that account and this course was adopted by the adjudicating authority, and rightly so, to avoid repetition. Thus, insofar as the issue of under-valuation is concerned, we find substance in these appeals and to that extent order of the CESTAT is contrary to law and is accordingly set aside. - Decided partly in favour of Revenue.
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