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2019 (7) TMI 1798 - AT - Central ExciseCENVAT Credit - failure to discharge duties of central excise - misclassification of the finished goods and scrap retained at the premises of job-work - goods returned as rejections and scrapped but without reversal of CENVAT credit - Principles of natural justice - HELD THAT:- The issue is found in favour of the assessee. Having evaluated the submissions made by the rival sides, the plea of the Learned Counsel of non-consideration of the evidences and contentions placed before the adjudicating authority warrants the the demands, as well as rejection of refund, be considered afresh. The matter remanded to the respective original authorities for determination of the claim for reversal of credit availed on invoices pertains to goods - appeal allowed by way of remand.
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