2017 (1) TMI 215

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..... ber (Judicial) None appeared for the Applicants Shri M.R. Sharma, DR for the Respondent ORDER Per Ashok Jindal The appellants are in appeals against the impugned order wherein demand on duty has been confirmed on the allegation of clandestine removal of the goods by the appellants, consequently penalty on all the appellants were also imposed. 2. None appeared on behalf of the appellant nor a .....

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..... ers / transporters whose statements have been relied upon." 5.  The adjudicating authority have not considered this request of the appellants while adjudicating the case whereas in the impugned order the ld. Commissioner (A) has recorded the contention as under: "The plea of the appellant that the requests for cross examination of all the relevant persons like truck drivers / owners of the .....

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..... atural justice, therefore matter needs to be re-adjudicated after giving cross examination of the witness as per the procedure laid down in the section 9(D) of the Central Excise Act 1944. Therefore, after setting aside the impugned order the matter is remanded back to the adjudicating authority to decide afresh after following procedure laid down under section 9(D) of the Central Excise Act 1944 .....

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