TMI Blog2019 (7) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and also consider any other additional evidence that may be produced by the appellants. Therefore, without passing any remarks on the merits of the case and leaving all issues open, we remand the matter to the original authority for adjudication after following the procedure prescribed under section 9D and following the principles of natural justice. Appeal allowed by way of remand. - Appeals Nos. E/111/2009, E/112/2009, E/113/2009 - A/30634-30636/2019 - Dated:- 10-7-2019 - Mr. S.S. GARG, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. Venugopal Sh. T. Venugopal Swamy, Advocates for the appellant(s). Shri V.R. Pawan Kumar, Superintendent/AR for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2001/2002. 3. The Order-in-Original dt. 30.09.2008 confirmed the demand under section 11A (1) of Central Excise Act along with interest and imposed a penalty under section 11 AC upon M/s Neptune Synthetics. Personal penalties of ₹ 25,00,000/- each were also imposed on Shri Sunil Kumar Agarwal and Smt. Rajeswari Agarwal. The present appeals are against these orders of the original authority. 4. At the outset, Ld. Counsel for the appellant submits that the demand was raised based on the investigations conducted by the department which led to the conclusion that the documents were forged/incorrect and therefore the rebate was wrongly sanctioned to them. The investigation also included recording statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating officers to follow Section 9D although it was a mandatory provision. In view of the above, he submits that the appeals may be remanded to the original authority for re-adjudication, following the provisions of Section 9D with respect to the statements relied upon and also considering the other evidence which they may produce in their defence. 6. Ld. DR has no objection to the matter being remanded to the original authority in view of the mandatory requirement of following the procedure under section 9D as held by Hon ble High Court of Punjab Haryana. 7. We have considered the arguments on both sides and find that this is a fit case to be remanded to the original authority to enable them to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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