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2012 (11) TMI 643 - CESTAT NEW DELHIDemand of credit availed and lying utilized - Held that:- Demand orders have been passed without issue of any show cause notice and without hearing the appellants. Hence the appellants had no chance to present the factual details before the Original Authority to arrive at the proper calculation. As the orders were passed in breach of principle of natural justice the case is remanded to original authority for deciding the issue afresh providing a reasonable opportunity of hearing to the appellants - in favour of assessee by way of remand.
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