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2018 (5) TMI 18 - AT - Central ExciseReversal of CENVAT credit - inputs which were cleared without reversal of the Cenvat Credit - penalties - case of appellant is that they had produced documents/records before the lower authorities evidencing that Cenvat Credit was not availed on trading goods and the said plea was not verified despite specific request - Held that: - All the claims of the appellant has been very cursorily brushed aside by the Adjudicating Authority in Para No 23.2. and 23.3. The First Appellate Authority has also not considered the grounds of appeal raised before him - the appellants have been claiming before the lower authorities that Annexures 1 to 7 to the SCN have not been properly given to them and they need access to the original Annexures to the SCN to rework out the factual position / consequential the plea of the appellants for various other claims of as to the duty liability was incorrectly worked out also needs to be considered. The Adjudicating Authority should reconsider the issue afresh after following the principles of natural justice and also on the law settled on the point of examination / cross examination by various judgements - appeal allowed by way of remand.
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