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2018 (1) TMI 916 - AT - Central ExciseSSI exemption - clubbing of clearances - dummy units - Held that: - there are inconsistent appreciation of similar set of evidences by the Original Authority - When the confessional statements which were un-retracted were relied upon by the Original Authority, the same has not been found sustainable in respect of some of the noticees only on the ground that certain counter evidences have been produced.. The grievances now placed before us by all the appellants (both Revenue and assessee) are having sufficient force to persuade us to hold that the impugned order as it stands cannot be sustained - the Original Authority has to be directed to examine the whole case afresh in order to arrive at a categorical, consistent finding on the basis of available evidences and the submissions made by all the parties in the dispute. Adequate opportunities shall be provided to the appellants/assessee to submit their side of the case. Revenue’s grievance regarding inconsistent appreciation of factual and legal basis of the allegation in the notice also requires consideration. The case remanded back to the Original Authority who shall examine the evidences afresh for a decision - appeal allowed by way of remand.
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