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2017 (5) TMI 30 - CESTAT CHANDIGARHWithdrawal of B-1 Bond - non-fulfillment of requirements of Board’s Circular No.711/27/2003-CX dated 30.04.2004 and Circular No.284/118/96-CX dated 31.12.1996 - facility to clear the goods without payment of Central Excise duty - Held that: - the nature of adverse notice was not spelt out in the SCN. To that extent, the SCN is flawed as it is an accepted principle that full nature of allegation should be informed to the noticee - Since the sole proceeding on which adjudicating authority and Commissioner (Appeals) have relied for withdrawing the B-1 Bond dated 21.04.2006 has been set aside, the order of Commissioner (Appeals) in that background cannot be sustained and the same is set aside - appeal allowed - decided in favor of appellant.
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