2018 (12) TMI 1027

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....: Shri Nitin Khandelwal For the Respondent : Shri AB Kulgod, Assistant Commissioner (AR) PER: C J MATHEW These two appeals are filed against order-in-original no. 04/MS-01/2007/Thane-I dated 31st July 2007 of Commissioner of Central Excise, Thane - I which has confirmed duty liability of ` 71,86,014/- on finished goods of 'CTD bars' weighing 3216.035 MTs alleged to have been clandestinely....

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....moved without ever recording the production. The illicitly produced goods, quantified by application of standard input output norms to the consumption of electricity and furnace oil, were held liable to duty. 3. None appeared for the appellant-company. Shri Nitin Khandelwal argued his own behalf. We have heard Learned Authorised Representative. 4. From the records, it is seen that the appell....

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....f relying upon the records, the adjudicating authority has based his finding on the submissions recorded in the personal hearing before his predecessor in office. 7. Both these actions on the part of adjudicating authority are not in conformity with the principles of natural justice. The findings stand vitiated owing to the breach of the mandatory requirement of adjudication proceedings. Conseq....