Failure to Verify Excise Duty Paid Before SCN: CESTAT Orders De Novo Adjudication

CESTAT ordered a de novo (fresh) adjudication due to the failure of the tax authorities to verify the excise duty paid before issuing a Show Cause Notice (SCN). The tribunal emphasized the importance of conducting proper due diligence before initiating tax proceedings. The failure to verify the duty payment constituted a procedural lapse, necessitating a fresh adjudication of the case.