https://www.taxtmi.com/caselaws?id=88229 Repeated hearings defeated the plea of denial of personal hearing, as no credible prejudice or supporting material for non-appearance was shown, so the natural justice objection failed. On the manufacturing issue, the record did not support the claim that only an intermediate product emerged under Rule 57F(2); the evidence pointed to manufacture and clearance of the final product, so that contention went against the assessee. However, abatement, returned quantities, and Modvat credit and reversal had not been properly examined and required fresh factual consideration, leading to remand on those issues. Penalty was reduced accordingly. en-us Wed, 13 Nov 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88229 Repeated hearings defeated the plea of denial of personal hearing, as no credible prejudice or supporting material for non-appearance was shown, so the natural justice objection failed. On the manufacturing issue, the record did not support the claim that only an intermediate product emerged under Rule 57F(2); the evidence pointed to manufacture and clearance of the final product, so that contention went against the assessee. However, abatement, returned quantities, and Modvat credit and reversal had not been properly examined and required fresh factual consideration, leading to remand on those issues. Penalty was reduced accordingly. Case-Laws Central Excise Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88229