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2015 (10) TMI 275 - AT - Central ExciseClandestine removal of goods - Clearance of goods without payment of duty - officers seized the various records and documents including a diary written by Shri Surjeet Singh - Held that:- After the search of the factory premises of the said Company, the Central Excise Officers issued Summons to examine the eight merchant manufacturers, who had refused to appear before the Officers. The Learned Authorised Representative submitted that the Department initiated criminal proceedings against the eight merchant manufacturers for refusal of the appearance. However, we find that the Adjudicating Authority had not given any detail finding on the outcome of cross-examination. - Adjudicating Authority should have examined to contents of the diary as claimed by the appellants and to pass a reasoned order after considering the submission of the appellants. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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