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2018 (1) TMI 736 - AT - Central ExciseRestoration of appeal - appeals filed were dismissed for non-prosecution on 20.02.2017 - principles of Natural Justice - clandestine manufacture and removal - Held that: - It is the case of the appellant in the grounds of appeal that the adjudicating authority as called for report from the Assistant Commissioner's Office after personal hearing was over on 27.10.2009 and without giving a copy of the said letter to them has adjudicated the proceedings which is in violation of principles of natural justice. In my considered view, the claim of the appellants is correct. The adjudicating authority has specifically in paragraph 11.4 recorded that loss of the diary being a factual position cannot be given to the assessee at the sage of adjudication but proceed ahead to decide the matter and demand a duty of ₹ 23,40,811/- based on octroi receipts colleted from the octroi authorities on receipt of raw materials - the various plea put in by the appellants before the authorities that such demand based upon only raw material receipt is incorrect and needs to be corroborated further. Appeal allowed by way of remand.
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