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2017 (2) TMI 194 - CESTAT MUMBAIClandestine clearance - Penalty - Rule 25 of the CER - Held that: - It is apparent that no notice was given to the appellants before changing the method adopted for estimating the value of clearances. We find that while appellants were contesting the calculation, the method adopted in order-in-original was not suggested by appellants. In these circumstances, We find that the impugned order cannot be sustained as it is not only provides a new method of estimation but also discards the method suggested in the notice. While there is a reasonable evidence of clandestine clearances, still the impugned order cannot be sustained as it travels well beyond the notice in the manner of estimation - Appeal allowed.
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