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2017 (3) TMI 863 - CESTAT ALLAHABADSSI Exemption - clubbing of clearances - The Original Authority adjudicated the two SCN without taking into consideration submissions by the present appellants and confirmed the demand and imposed equal penalty - Held that: - the said Order-in-Original dated 28/11/2005 nowhere makes any mention of any grounds of defence submitted by the appellant for arriving at decision which was passed through said Order-in-Original dated 28/11/2005. Therefore, the Original Authority did not follow the principles of natural justice - matter remanded back to the Original Authority with a direction that the Original Authority shall allow the appellants to submit their defence reply and thereafter offer them opportunity of personal hearing and on hearing decide the matter as per law - appeal allowed by way of remand.
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