2003 (8) TMI 420

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..... the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - Issue relates to clandestine removal. The Counsel appearing for the appellants submitted that according to the Department, the party has cleared 223 tonnes of Tor steel clandestinely without payment of duty. He fairly conceded that out of 223 tonnes, 32 tonnes were manufactured by the appellants, on which party has no ob .....

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..... have not been able to bring any evidence to prove that there is no clandestine removal. On the other hand, the lower authority in his impugned order has clearly brought out the facts that the clandestine removal has taken place..... He said that though sufficient evidence has been placed before the authorities below and same has been recorded in Page 5 of the impugned order, the observations m .....

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..... w that the matter will have to go back for re-consideration. In the view we have taken, the matter is remanded to the adjudicating authority to examine the issue afresh and pass an order in accordance with law on providing an opportunity to the party. The appellants may make use of the opportunity and substantiate their claims during the re-adjudication proceedings. Thus, this appeal is allowed by .....

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