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2015 (10) TMI 971 - HC - Central ExciseDenial of CENVAT Credit - Maintainability of appeal - Held that:- Before returning the appeal to the petitioner, the petitioner has not been called upon to explain on the maintainability of the appeal before the Commissioner (Appeals-I). It is also important to note that even if the appeal preferred by the petitioner before the Commissioner is not maintainable, the authority ought to have passed a reasoned order that too after giving a reasonable opportunity of hearing to the petitioner. Hence, the petition is accepted. - matter remanded back - Decided in favour of assessee.
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