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2016 (11) TMI 98 - CESTAT AHMEDABAD

2016 (11) TMI 98 - CESTAT AHMEDABAD - TMI - Clandestine removal of goods - shortages in the physical stock of yarn - ex-parte order - non receipt of SCN - principle of natural justice - Held that:- appellants had not participated in the adjudication proceedings, claiming that the show cause notice was not received by them hence they cannot file reply to the show cause notice - Adjudicating Authority direectd to supply a copy of the show cause notice and all relied upon documents - matter remande .....

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s of the Appellant, shortages in the physical stock of yarn in comparison to the stock maintained in the statutory records was noticed. Necessary investigation was carried out and subsequently show cause notice was issued to them on 02nd April 2008 for recovery of the duty with a proposal for penalty. On Adjudication, the demand was confirmed and penalty of equal amount imposed besides direction for confiscation of the goods and personal penalty on other noticess. Aggrieved by the said order, th .....

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ave specifically pointed out about the non-receipt of show cause notice, but their contention was rejected and the appeals were decided. The Ld Advocate submits that even if the copy of the show cause notice is handed over to them now, they could file their reply to the show cause notice and participate in the adjudication proceeding. 5. Per contra, Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeal). It is his contention that the Ld Commissioner (Appeals) after taking .....

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