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2018 (1) TMI 45 - AT - Central ExciseSSI Exemption - N/N. 175/86-CE dated 1.3.1986 - Held that: - it has been categorically admitted that the aforesaid four units are not separate entities, but functioning as one and the same, therefore, value of clearances of excisable goods of each unit is to be clubbed with clearance value of M/s Usha Thermosets Pvt. Ltd. so as to determine the eligibility of exemption under the N/N. 176/86-Central Excise during the relevant period. It cannot be denied that observation of principle of natural justice is fundamental for delivery of justice which not only includes opportunity of personal hearing but supply of statements and other documentary evidences so as to enable the person against whom charges are leveled to rebut the said charges. Even though, during the course of hearing the adjudication file was placed where the statements are stated to be not available, however, in the impugned order no categorical finding about non-availability of such statements has been recorded - the statements are not available or witnesses cannot be produced, the adjudicating authority may proceed to decide the case. Appeal allowed by way of remand.
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