2017 (9) TMI 1548

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..... ondent ORDER Per: Shri P. K. Choudhary The appellants are engaged in the manufacture of plywood and other goods classifiable under Chapter 44 & 39 of First Schedule to the Central Excise Tariff Act, 1985. On 06.01.2000, the Central Excise Officers of the Bolpur Anti Evasion Unit visited the factory premises of the appellant and recovered some incriminating documents from the factory-cum-office .....

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..... Cd. Commissioner passed the Denovo Adjudication order in terms of the Tribunal's order No.A 353/Kol/07 dated 22.03.2007. the relevant portion of the said decision is reproduced below :- "4.2 Adjudication with grave charges against the Appellant ended with levy of duty and penalty on screening of materials on record. But we found the decision making process faulty and suffered from several in .....

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..... without reconciliation to excise record and that remained uncontroverted by Revenue. During search, no stock taking was done to find out veracity of entries in Delivery Memo Book or Veneer Unloading Khata." 4. The Ld. Advocate appearing on behalf of the appellant submitted that they had supplied the details of Job-workers from whom veneers were got manufactured alongwith challan Nos. and payment .....

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..... certain directions. In the impugned order the Adjudicating Authority agreed that there were some deficiencies in the process of investigation but that does not affect the findings/conclusion drawn through judicious and reasonable discussions. It is noted that the Tribunal in the remand order agreed with the submissions of the Cd. Counsel of the assessee that mere suspicion shall not be the substi .....

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..... directions of the earlier remand order of the Tribunal. As the matter is an old one, it is directed that the Adjudicating Authority would decide the case as expeditiously as possible. Needless to say that the principles of natural justice would be observed and a reasonable opportunity of hearing be granted to the appellants to present their case. 9. the appeal is allowed by way of remand. (Prono .....

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