TMI Blog2017 (12) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically prayed for in the reply to show cause notice, the principle of natural justice have been violated in this case - this is a fit case for remand to the original authority for providing the opportunity to the appellant to properly defend its case - appeal allowed by way of remand. - E/51535/2017[SM] - A/58090/2017SM[BR] - Dated:- 16-11-2017 - Mr. S.K. Mohanty, Member (Judicial) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation, the Department initiated show cause proceedings against the appellant, seeking confirmation of the duty demand and for imposition of penalties. The proposals made were confirmed by the Department. 3. The ld. Advocate appearing for the appellant, at the outset, submits that the proceedings are barred by limitation of time, inasmuch as, the search and seizure took place in the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submits that since without considering such specific request of the appellant, the adjudicating authority has confirmed the demand, the same is not maintainable in view of the principles of natural justice. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. With regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the knowledge by the Central Excise Department. Therefore, I do not find force in the submission of the ld. Advocate for the appellant that the show cause proceedings initiated against it, is barred by limitation of time. 7. I find from the available records that based on investigation conducted on 15.12.2010 at the factory of M/s. Shri Ambika Ispat (I) Pvt. Ltd. and based on some informat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e persons/witnesses, whose statements/documents have been relied on for issuance of the show cause notice to the appellant. Needless to say, the appellant shall be granted opportunity of personal hearing before deciding the issue afresh. The appellant is at liberty to raise any issues at the time of fresh adjudication of the matter. 8. In the result, the impugned order is set aside and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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