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    <title>2016 (12) TMI 202 - CESTAT CHENNAI</title>
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    <description>Confiscation of seized goods and penalty under Rule 25 of the Central Excise Rules, 2002 were set aside because the adjudicating authority had indicated that a comprehensive show cause notice covering the full investigation would follow, and a subsequent detailed notice was placed before CESTAT. In view of that later notice and the need for reconsideration on the full merits, the Tribunal held that the proper course was remand to the original authority. The matter was returned for fresh adjudication on merits, and the appellant was to be given a fair opportunity to defend the case.</description>
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      <description>Confiscation of seized goods and penalty under Rule 25 of the Central Excise Rules, 2002 were set aside because the adjudicating authority had indicated that a comprehensive show cause notice covering the full investigation would follow, and a subsequent detailed notice was placed before CESTAT. In view of that later notice and the need for reconsideration on the full merits, the Tribunal held that the proper course was remand to the original authority. The matter was returned for fresh adjudication on merits, and the appellant was to be given a fair opportunity to defend the case.</description>
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