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2018 (2) TMI 715 - AT - Central ExciseClandestine removal - it has been alleged that the Appellant-ship breakers have indulged in clearance of scrap/steel plates, clandestinely, without payment of duty - Held that: - In the absence of the detailed analysis of the evidences, it is difficult to ascertain the facts alleged in the SCN. It is prudent to remand the matters to the adjudicating authority, to analyse the evidences in detail and record findings on the said evidences relied upon in raising the demands and proposing penalties against the respective Appellants - Appeal allowed by way of remand.
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