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2013 (2) TMI 113 - AT - Central ExciseSSI exemption Notification No.9/2003-CE dated 01.03.2003 - Cenvat credit on SS bar received in their factory during the year 2004-2005 - demand notice for reversal of cenvat credit of the inputs gone into the manufacture of the finished goods in process - Held that:- Commissioner (Appeals) has not extended an effective hearing to the appellant and also the order is not a reasoned one. Finding force in the claim of the assessee that their address for correspondence as mentioned in their Appeal Memorandum in EA-1 Form before the Commissioner (Appeals) and before all other forums including this Tribunal, has been the same and it is their factory address from where the factory is still operating. This fact is not disputed by the the Department in these circumstances, there is a violation of principles of natural justice - the matter needs to be remitted to the Commissioner (Appeals) for a fresh decision without insisting any further predeposit as the appellant had already deposited an amount of Rs.30,000/- pursuant to the direction of this Tribunal - in favour of assessee by way of remand.
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