Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 103 - AT - Central ExcisePrinciples of Natural Justice - CENVAT credit - Section 9D of CEA, 1944 - Held that: - there was no adherence to provisions of Section 9D of CEA, 1944. It is evident that the proper procedure under Section 9D has not been followed by the adjudicating authority. It is clear that there has been gross violation of principles of natural justice at the adjudication stage as well as at the first appellate stage. In these circumstances, it will be in the interest of justice that the appellant are provided RUDs and the matter is adjudicated afresh. The matter is remanded back to the adjudicating authority to decide the case afresh after providing the required RUDs to the appellant and to follow procedure laid down in Section 9D of the Act - appeal allowed by way of remand.
|