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2019 (1) TMI 1247 - CESTAT BANGALOREPrinciples of Natural Justice - Commissioner (A) has rejected the appeal of the appellant ex parte without giving any findings on merits - CENVAT Credit - certain common input services which were used for both manufactured goods and traded goods - Rule 6(3) of the CENVAT Credit Rules, 2004 read with Rule 6(1) of the said CENVAT Credit Rules, 2004 - Held that:- The impugned order passed by the Commissioner (A) has not considered any of the grounds raised by the appellant in his grounds of appeal along with various case laws relied upon by the appellant. Since the impugned order is passed ex parte and that too not on merits, therefore, the impugned order is set aside and case remanded back to the Commissioner (A) with a direction to decide the appeal on merit after following the principles of natural justice and after giving an opportunity to the appellants for producing the documents - appeal allowed by way of remand.
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