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2015 (3) TMI 1125 - Commissioner - Service TaxCorrigendum to show cause notice - Denial of natural justice - Entitlement for the Cenvat credit - as in the show cause notice, the charge of suppression of facts from the department thereby invoking the larger period of limitation - Held that:- It is observed and so contended by the appellant that the adjudicating authority has issued Corrigendum dated 22-1-2014 to the aforesaid show cause notice, wherein the period covered in the impugned show cause notice was amended to 04/2012 to 03/2013, after 4-12-2013 referred to in Para 9 of the impugned Order, as the date, on which personal hearing was held. Since there is neither any reference in the impugned Order of any personal hearing being held after issuance of ‘Corrigendum’ nor the department has made any submission in this regard, it is concluded that either no personal hearing was held on 5-3-2014 and even if same was held, the submissions made therein have not been recorded and taken into consideration by the adjudicating authority. In either scenario, the principle of natural justice has been violated by the adjudicating authority as order has been passed without considering defence after issuance of ‘Corrigendum’. In the case of Penguin Electronics (P) Ltd. v. Commissioner of C. Ex., Mumbai-II [2005 (3) TMI 529 - CESTAT, MUMBAI ], the Hon’ble Tribunal has held that the issue of corrigendum to show cause notice after personal hearing is not valid. Thus the impugned order is annulled so far as it relates to the show cause notice dated 3-9-2013, which is the subject matter of instant appeal, with a direction to the adjudicating authority to decide afresh after granting sufficient opportunity of personal hearing to the appellant.
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