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2018 (6) TMI 1200 - CESTAT BANGALOREPrinciples of Natural Justice - Statement of Demand dt. 03/03/2015 was issued on the ground that the appellant has wrongly availed CENVAT credit as per the facts mentioned in para 7 of show-cause notice dt. 30/10/2013 - Held that:- Since there is no finding with regard to the material issue raised by the appellant, this case needs to be remanded back to the original authority to pass a fresh order considering the allegations in the Statement of Demand dt. 03/03/2015 as the same is necessary for the final disposal of the case - appeal allowed by way of remand.
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