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2017 (9) TMI 1548 - CESTAT KOLKATAClandestine removal - principles of Natural Justice - appellant submitted that they had supplied the details of Job-workers and payment particulars. But no investigation was conducted - Held that: - the Adjudicating Authority is bound to follow the observation of the Tribunal for the purpose of passing the denovo adjudication - In the present case, the Adjudicating Authority passed the order in total disregard of the remand order of the Tribunal which is a gross violation of principles of judicial discipline. Therefore, the Adjudication order passed by the Commissioner (Appeals) cannot be sustained - matter is remanded to the Adjudicating Authority afresh as per the directions of the earlier remand order of the Tribunal - appeal allowed by way of remand.
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