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2018 (11) TMI 1147 - HC - Central ExciseClandestine removal - Principles of Natural justice - CESTAT rejected the appeal without appreciating the facts and evidence before it - Held that:- No doubt, the CESTAT has not discuss the evidence as greatly as it normally does and is expected to. What is however evident - from a plain reading of paras 6 to 10 is that the main points, which ultimately led the Commissioner to impose penalty and also inflict duty liability were taken into account. It is of course, desirable that the CESTAT as First Appellate Forum should discuss the evidence in some depth. This Court is of the opinion that upon a total analysis of the circumstances, especially having regard to the statements made by the various parties including the third parties i.e. the sellers of the raw material, the inference drawn by the Commissioner could not have been faulted - questions of law urged by the appellant are purely factual. Appeal dismissed.
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