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2012 (12) TMI 649 - AT - Central ExciseBreach of principle of natural justice - Assessee paid the duty by availing the CENVAT Credit prematurely – AO issue SCN and issue notice for public hearing – Held that:- As the assessee had requested for adjournment of the personal hearing afforded them, which was also acknowledged, however, the impugned Order was subsequently passed ex parte without giving any finding for not granting adjournment. Issue needs to be remanded to the Commissioner to decide the case afresh, by granting the effective hearing to the Appellant. Issue remand back to AO
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