https://www.taxtmi.com/caselaws?id=82608 Protracted delay between hearing and order, together with a detailed factual dispute over alleged clandestine removals and excise record maintenance, justified remand for de novo adjudication. The Tribunal noted that the appellants should have been given a further opportunity of hearing before the order was passed, and that the charted material, counter-comments, invoices, gate passes and stock accountal required fresh examination at the original stage. The matter was therefore sent back to the adjudicating authority for re-appraisal of the evidence produced by both sides and for a fresh decision after hearing the appellants. en-us Mon, 14 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82608 Protracted delay between hearing and order, together with a detailed factual dispute over alleged clandestine removals and excise record maintenance, justified remand for de novo adjudication. The Tribunal noted that the appellants should have been given a further opportunity of hearing before the order was passed, and that the charted material, counter-comments, invoices, gate passes and stock accountal required fresh examination at the original stage. The matter was therefore sent back to the adjudicating authority for re-appraisal of the evidence produced by both sides and for a fresh decision after hearing the appellants. Case-Laws Central Excise Mon, 14 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82608