2011 (2) TMI 1069

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....llant Shri Ashok Kumar Singh, Consultant, Dr. Gadekar, Advocate, For Respondent Per : M.V. Ravindran     All the stay applications and appeals are directed against the orders-in-appeal No. JAK (107-123) 166 to 171, 173 to 178, 186, 188, 190 to 192/09 dated 30th March 2009, and JAK (89-91) 181, 181, 183/09 dated 26th March, 2009. 2. After hearing both sides on the stay appli....

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....eld the order-in-original only on the findings that as per the provisions of Section 35 of Central Excise Act, 1944, the Commissioner (Appeals) cannot remand the matter for denovo proceedings. 4. The learned JDR submits that the impugned order is correct and revenue  has got evidence to produce before the Bench to uphold the demand of duty and consequent penalties. 5. On careful consider....

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....t of the justice the matter needs to be re-adjudicated by the adjudicating authority. In view of the above, without recording any findings on the merits of the case, keeping all the issues open, we remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principle of natural justice.  At the same time, we would also like to direct the adjudicatin....