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2018 (9) TMI 1057 - CESTAT CHENNAIClandestine manufacture and Removal - suppressed production of match bundles in their factory - removal of chemical dipped splints to various group units and other units without payment of duty - Principles of Natural Justice. Held that:- Large quantum of documents / worksheets have not been considered by the lower authorities. There are no detailed analysis of these documents in the impugned orders. On the other hand, while the orders of the original authority in these cases are found to be more or less a reproduction of the allegations contained in the respective show cause notices and a mechanical confirmation of the proposals made therein. There is no attempt to sift, let alone apply the test of evidence or reason. We are also unable to fathom why cross examination has been denied in respect of persons from whom statements had been recorded, only on the grounds that they were co-noticees - thus, the appellants have not been given sufficient opportunity and consideration in the proceedings before both the lower authorities - in the interests of justice, it would be appropriate to remand the appeals filed by the assessees for de novo consideration to the original adjudicating authority. Appeal allowed by way of remand.
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