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2014 (2) TMI 246 - AT - Central ExciseWaiver of pre deposit - Demand of service tax - Denial of CENVAT Credit - Violation of principal of nautal justice - endorsed Bills of Entry. - Held that:- The impugned order was passed by the learned Commissioner apparently after giving the party a reasonable opportunity of being personally heard. The party did not turn up on most of the occasions. When they turned up through their Cost Accountant on 23.5.2011, they wanted to produce documents like transport documents in proof of receipt of inputs, for which the required time was given by the adjudicating authority. The Cost Accountant undertook to produce such documents by 25.5.2011 but did not produce the documents. The learned Commissioner noted this fact and was constrained to pass the impugned order on 30.5.2011. In this scenario, the plea of violation of natural justice raised before us by the learned consultant is untenable. One of the documents prescribed thereunder for the purpose of availment of CENVAT credit is an invoice issued by the importer of inputs/capital goods. In the present case, the appellant has not shown any such invoice having been issued by any of the so-called principal manufacturers under Rule-9 to enable the appellant to take CENVAT credit of CVD paid on the goods. It is for the adjudicating authority to consider this factual aspect also - This is a case fit for remand for de novo adjudication. Accordingly, the impugned order is set aside and this appeal is allowed by way of remand with a request to the Commissioner for taking up the case for de novo adjudication in accordance with law after giving the party a reasonable opportunity of adducing evidence and of being personally heard - Decided in favour of assessee.
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