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2017 (3) TMI 784 - AT - Central ExciseCENVAT credit - natural justice - impugned order challenged on the ground that the same has been passed without considering the submissions of the appellant and without considering the various judgements relied upon by the appellant - also the order is not speaking order - Held that: - the impugned order is not sustainable in law because the same has been passed mechanically without considering the submissions of the appellant. Both the authorities have not considered the reply filed by the appellant to the SCN wherein the appellants have contested the denial of CENVAT credit by producing the documents as well as the judgements/decisions in their favor allowing CENVAT credit in similar situations. Further simple reversal of the CENVAT credit at the asking of the Revenue does not debar the appellant to contest the same by filing a detailed reply to the SCN. Both the authorities have not considered the same and therefore the impugned order is without any reason and is passed in violation of principles of natural justice - appeal allowed by way of remand.
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