2018 (3) TMI 1376

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..... ords to demonstrate that appropriate duty liability has been discharged and the goods were not clandestinely removed from the factory, then, as per the principles of natural justice, one more opportunity should be granted to the appellant to produce the documents before the original authority - appeal allowed by way of remand. - E/51539/2017-[SM], E/53045/2016-[SM] - A/50916-50917/2018 - Dated:- .....

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..... 377; 1,25,44,272.05, the differential duty at the rate of 16% ad valorem was calculated by the Department and accordingly, the duty demand of ₹ 20,07,084/- was confirmed on the alleged ground that the appellant has short paid such duty amount, with an intent to evade the statutory levy. 2. The ld. Advocate appearing for the appellant, at the outset, submits that the Adjudicating authority .....

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..... f goods. Since the appellant at this juncture, submits that it has adequate documents/records to demonstrate that appropriate duty liability has been discharged and the goods were not clandestinely removed from the factory, I am of the view that as per the principles of natural justice, one more opportunity should be granted to the appellant to produce the documents before the original authority. .....

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