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2014 (2) TMI 1053 - CESTAT AHMEDABADDenial of cenvat credit - Availment of cenvat credit distributed by head office as inputs service distributor - Held that:- Adjudication order seems to have been passed in a hurry without considering the submissions made by the appellants herein in their letter dated 18.01.13. Since we are of the view that the impugned order is passed in violation of principles of natural justice, we allow the stay petitions filed and take up the appeals themselves for disposal - appellant herein had filed a written submission on 18.01.13 raising various grounds in their defence on merits as well as on limitation. Obviously, the impugned order which was passed on 27.12.12 could not have considered these written submission given by the appellants in their defence. To that extent, we are of the view that the impugned order is unsustainable as it has been crossed in a violation of principles of natural justice - Matter remanded back - Decided in favour of assessee.
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