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2010 (1) TMI 30 - HC - Central ExciseFacility of monthly payment of duty – rule 8(2) of the Central Excise Rules, 2002 - Payment of excise duty by utilization of CENVAT credit as provided under rule 3(4) of the CENVAT Credit Rules, 2004, is ordered to be stopped with effect from 21.12.2009 to 30.06.2010. During this period, the assessees are required to pay excise duty without utilizing CENVAT credit. However, the assessees are permitted to take CENVAT credit on goods received at the respective factories during this period, which can be utilized for payment of duty on goods cleared from the respective factories after the aforesaid period is over – held that - we are of the opinion that the impugned order has been passed without following the procedure prescribed in paragraph 4 of the said notification inasmuch as the petitioner has not been given an opportunity of hearing in the true sense. Consequently, we set aside the impugned order. Although we have set aside the impugned order, the respondent would be at liberty to proceed with the initial notice dated 03.09.2009, provided they supply copies of the relied upon documents to the petitioner within four weeks. Thereafter, the petitioner would have an opportunity of making a representation within four weeks.
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