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2023 (6) TMI 948 - CESTAT KOLKATAClandestine Removal - shortages of finished goods - demand on the basis of gate pass/gate slips, for which no corresponding Central Excise invoices was found - violation of principles of natural justice - HELD THAT:- In this case, the Adjudicating Authority has violated the principles of natural justice passing the order ex parte in hurry without waiting for reconciliation statement filed by the appellant. Therefore, the impugned order has no merit. Accordingly, the same is set aside. In these circumstances, the matter is remanded back to the adjudicating authority for fresh adjudication after considering the reconciliation statement filed by the appellant in respect of gate passes matching with the Central Excise invoices - Appeal is allowed by way of remand.
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