2007 (9) TMI 110

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..... ant has been dealt unfairly and deprived of due process of justice – Appeal allowed
[Order per] - The learned Counsel, Shri K.K. Banerjee appearing for the Appellant submits that apart from merit, the Department did not controvert retraction of the statement of Shri Basudev Behara, as that was argued in Ex. Appeal No. 191/06. The Department in this case also without finding a clear-cut case on .....

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..... 006 (196) E.L.T. 297 (Tri.- Del.). Therefore, he submitted that the demand was time- barred for the Department's cripplied evidence in the course of inspection, and issuance of belated notice was their recourse for a vexatious litigation. 2. The learned J.D.R. supported the Order of the authorities below and submitted that the shortage found was on the ground of clandestine removal. 3. Heard bot .....

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