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    <title>2022 (1) TMI 202 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the penalties imposed on the Appellant and M/s. Sai Deva Steel for the alleged clandestine removal of CTD/TMT bars without payment of Central Excise duty. The case was remanded for de novo adjudication due to procedural irregularities, emphasizing adherence to Section 9D of the Central Excise Act for a fair adjudication process. The Appellant&#039;s non-appearance before the adjudicating authority was highlighted, stressing the necessity of active participation in legal proceedings for a just outcome.</description>
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      <description>The Tribunal set aside the penalties imposed on the Appellant and M/s. Sai Deva Steel for the alleged clandestine removal of CTD/TMT bars without payment of Central Excise duty. The case was remanded for de novo adjudication due to procedural irregularities, emphasizing adherence to Section 9D of the Central Excise Act for a fair adjudication process. The Appellant&#039;s non-appearance before the adjudicating authority was highlighted, stressing the necessity of active participation in legal proceedings for a just outcome.</description>
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