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    <title>2008 (9) TMI 658 - CESTAT, KOLKATA</title>
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    <description>The Tribunal remanded the matter for re-adjudication due to procedural irregularities in a case involving clandestine manufacture and clearance, duty demand, and penalties. It found that the Adjudicating Commissioner&#039;s decision to confirm higher duty demand and penalties without an appeal from the Department violated the principle of natural justice. The Appellants raised concerns about lack of document disclosure and cross-examination rights. The Tribunal directed the first Appellant to predeposit Rs. 10.00 lakhs within six weeks, emphasizing the need for a detailed examination of case records to determine duty and penalty liabilities. Compliance with the predeposit directive was required for effective appeal proceedings.</description>
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    <pubDate>Wed, 10 Sep 2008 00:00:00 +0530</pubDate>
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      <title>2008 (9) TMI 658 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=124447</link>
      <description>The Tribunal remanded the matter for re-adjudication due to procedural irregularities in a case involving clandestine manufacture and clearance, duty demand, and penalties. It found that the Adjudicating Commissioner&#039;s decision to confirm higher duty demand and penalties without an appeal from the Department violated the principle of natural justice. The Appellants raised concerns about lack of document disclosure and cross-examination rights. The Tribunal directed the first Appellant to predeposit Rs. 10.00 lakhs within six weeks, emphasizing the need for a detailed examination of case records to determine duty and penalty liabilities. Compliance with the predeposit directive was required for effective appeal proceedings.</description>
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