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    <title>2023 (6) TMI 782 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case to the Adjudicating Authority due to the alleged clandestine removal of MS items during a period of labour unrest, leading to discrepancies in stock quantities. The Appellant was not given the opportunity of a Personal Hearing, resulting in ex-parte orders. The Tribunal recognized the need for verification of documentary evidence and ordered the Adjudicating Authority to allow the Appellant to present their evidence and pass a considered order within 4 months to uphold principles of natural justice.</description>
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      <description>The Tribunal remanded the case to the Adjudicating Authority due to the alleged clandestine removal of MS items during a period of labour unrest, leading to discrepancies in stock quantities. The Appellant was not given the opportunity of a Personal Hearing, resulting in ex-parte orders. The Tribunal recognized the need for verification of documentary evidence and ordered the Adjudicating Authority to allow the Appellant to present their evidence and pass a considered order within 4 months to uphold principles of natural justice.</description>
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