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2011 (9) TMI 367 - AT - Service TaxFirst appellate authority Failed in his duty to take pain to scrutinize bills/invoices/challans which were sole documents of Cenvat credit - If an appellate authority hesitates to scrutinize the materials before him on the touch stone of law, the authorities below him may lack guidance - here should be exercise by Appellate Authority to lay down guideline for junior officers - Held that Appellate Authority shall pass order afresh after granting fair opportunity of hearing to the respondent
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