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2015 (1) TMI 25 - AT - Central ExciseWaiver of the pre-deposit - ineligible Cenvat credit availed - Violation of principle of natural justice - Held that:- adjudicating authority has not indicated anything about adjournment request received from the appellant nor there is any mention of subsequent personal hearings being granted. In our view, the adjudicating authority having passed an order on 14-2-2013, could have definitely granted another personal hearing to appellant, before coming to any conclusion on the role authorized to the appellant. In our view, there seems to be violation of natural justice. At the same time, we have also find that the appellants attitude for not co-operating with the adjudicating authority, as well as non-appearance before the Tribunal seems to be delinquent in as much as, when the matter was first called and the stay petition was disposed of, due to non-appearance. Be that as it may, we find that since there is a violation of principles of natural justice, the matter needs reconsideration by the adjudicating authority. - Matter remanded back conditionally - Decided partly in favour of assessee.
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