https://www.taxtmi.com/caselaws?id=372258 The case involved appeals challenging duty liability on clandestinely produced 'CTD bars' and penalties under the Central Excise Act. The primary issue was unauthorized utilization of raw materials without proper records, leading to duty liability and penalties. The adjudicating authority found goods were removed without accounting, justifying duty imposition. The appellant's justifications for high fuel and electricity consumption were disregarded, and lack of personal hearing for one appellant violated natural justice. The judgment highlighted procedural irregularities, setting aside the order and remanding for fresh adjudication to ensure a fair hearing and compliance with natural justice principles. en-us Tue, 06 Nov 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372258 The case involved appeals challenging duty liability on clandestinely produced 'CTD bars' and penalties under the Central Excise Act. The primary issue was unauthorized utilization of raw materials without proper records, leading to duty liability and penalties. The adjudicating authority found goods were removed without accounting, justifying duty imposition. The appellant's justifications for high fuel and electricity consumption were disregarded, and lack of personal hearing for one appellant violated natural justice. The judgment highlighted procedural irregularities, setting aside the order and remanding for fresh adjudication to ensure a fair hearing and compliance with natural justice principles. Case-Laws Central Excise Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372258