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2023 (5) TMI 972 - AT - Central Excise100% EOU - Clandestine Removal/suppression of production - non-speaking order - violation of principles of natural justice - HELD THAT:- It appears that the entire order has been passed without considering any submissions made by the appellant, which runs into 83 pages. Though the statements of various persons have been relied upon by the Commissioner, specifically of Shri Kamlesh S. Patil, his cross-examination though asked for has not been allowed or rejected in the impugned order. The impugned order is totally a non-speaking order passed in violation of the principles of natural justice and cannot be sustained. Adjudicating authority is obligated under law to consider the submissions made in response to the show cause notice and any order passed without consideration of the submissions is in violation of the principles of natural justice and needs to be set aside. Matter is remanded back to the original authority for passing a speaking order taking into consideration the submissions made in reply to the show cause notice, including the request for cross-examination of Shri Kamlesh S. Patil - Appeal allowed by way of remand.
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