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2017 (12) TMI 1303 - AT - Central ExciseClandestine removal - principles of natural justice - Held that: - Since, the department has not specified as to the particular entry or particular page or entry in such movement register, which relates to the transaction particulars of the appellant, it can be concluded that the appellant was not in a position to effectively present its case. The goods were removed from the factory of the appellant at Bhiwadi to its depot at Delhi under the cover of ST-39 forms prescribed under the Sales Tax Laws. Such documents have also not been verified by the department for confirming the adjudged demand against the appellant - the impugned order has been passed in gross violation of the principles of natural justice - matter remanded back to the original authority for passing a detailed speaking/reasoned order with regard to the issues involved in this case - appeal allowed by way of remand.
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