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2023 (6) TMI 782 - CESTAT KOLKATAAlleged clandestine removal of MS Items - shortage of stock - order passed ex-parte - all the documents were not examined - violation of principles of natural justice - HELD THAT:- Admittedly, the Appellant’s factory was undergoing labour unrest and because of closures of the unit they could not have received the PH Communications. It is on record that both the Lower Authorities have passed the Orders ex-parte. As submitted by the Ld. Advocate, they have many documents in their defence which they have annexed to the present Appeal. As these documents are required to be verified, the matter is required to be remanded to the Adjudicating Authority. Both the appellant as well as the Authorized Representative of the Revenue also agree that the matter has to be remanded to the Adjudicating Authority for this purpose. The Appeals are remanded to the Adjudicating Authority who will follow the Principles of natural justice and give the opportunity to the Appellant to make all their oral and written submissions - Appeal allowed by way of remand.
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