https://www.taxtmi.com/highlights?id=82820 Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner - adjudicating authority failed to consider petitioner's reply while passing impugned order - assessment period covered by earlier orders of coordinate authorities - principles of natural justice violated - doctrine of res judicata applicable. Careful perusal of first appellate authority's order revealed core issue was production capacity of machine, concluded based on evidence as 301-750 pouches per minute, contrary to adjudicating authority's subsequent finding of above 751 pouches. First appellate authority interfered with adjudicating authority's order, holding it unsupported..... en-us Wed, 06 Nov 2024 08:34:25 +0530 Wed, 06 Nov 2024 08:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82820 Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner - adjudicating authority failed to consider petitioner's reply while passing impugned order - assessment period covered by earlier orders of coordinate authorities - principles of natural justice violated - doctrine of res judicata applicable. Careful perusal of first appellate authority's order revealed core issue was production capacity of machine, concluded based on evidence as 301-750 pouches per minute, contrary to adjudicating authority's subsequent finding of above 751 pouches. First appellate authority interfered with adjudicating authority's order, holding it unsupported..... Highlights Central Excise Wed, 06 Nov 2024 08:34:25 +0530 https://www.taxtmi.com/highlights?id=82820