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2017 (3) TMI 765 - AT - Central ExciseClandestine removal - 5,06,762 kgs. of dyes intermediates - demand - penalty - Held that: - it is settled principle of law that the evidences collected during the course of investigation whether in favour of the Revenue or otherwise ought to have been made available to the assessees and the appellant is free to make such use of such evidence in support of their case. Therefore, it is prudent to remand the matter to the adjudicating authority to decide the issue afresh - appeal allowed by way of remand.
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