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2022 (8) TMI 1450 - CESTAT AHMEDABADCENVAT Credit - denial on the grounds that the same was availed on the basis of fake and fictitious invoices issued by non-existent units - recovery of refunded rebate amount - submissions not discussed separately - violation of principles of natural justice - HELD THAT:- In the present matters Ld. Commissioner has passed the impugned common orders on the basis of common findings without discussing the submission separately of each Appellant and their involvement. Therefore the entire matter needs to be reconsidered by the adjudicating authority. Appeal allowed by way of remand, directing the Adjudicating authority to decide the matter afresh and pass the order accordingly.
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