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2018 (4) TMI 949 - CESTAT MUMBAIClandestine removal - allegation based on certain statements of third party i.e. Transporter and CHA - Held that: - The director of appellant-company has categorically denied the receipt of unaccounted imported scrap. In this circumstances the adjudicating authority should have considered the submissions made by the appellant when the Director of the appellant company has denied and given contrary statements to statements given by the transporter and CHA - Appeals disposed of by way of remand to the adjudicating authority.
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