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2013 (1) TMI 170 - CESTAT AHMEDABADCenvat credit on invoices issued by non-existing entity - assessee contested against non serving of SCN & OIO - Held that:- The adjudicating authority in his order in original has mentioned that lower authorities tried their level best to find out the actual address of the appellant bot on perusal of the letter dated 27.05.05 written by the CA of the appellant, it is very clear that the superintendent of Central Excise in-charge was kept informed about the change in address who has communicated order in original to the appellant. Thus the impugned order which has been passed is in violation of the principles of natural justice is to be set aside as there was no effective hearing granted to appellant. Appellant directed to file a reply to the show cause notice within four weeks from today on receipt which the adjudicating authority will consider the issue afresh, after granting a personal hearing to the appellant.
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