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2018 (7) TMI 1275 - AT - Central ExcisePrinciples of Natural Justice - Captive Consumption - benefit of N/N. 67/95-CE dated 16.03.1995 - Paperboard Dibbis/Boxes manufactured by the appellant and consumed captively in packing the Aggarbatties - Extended period of limitation - Held that:- Even though the adjudicating authority had fixed various dates of hearings and as such cannot be faulted upon, but the fact remains that the appellants were not heard in person. As such the impugned order can be held to be suffering from violations of principles of natural justice. The detailed process of manufacture, now being canvassed before us by the appellant was not placed before the adjudicating authority and as such his comments are not available - the captive consumption N/N. 67/95-CE is available to an assessee if the obligation in terms of Rule 6 stands discharged by the assessee. As per requirement of said Rule 6, no Cenvat credit is available to the manufacturing unit. The said fact requires verification - The applicability of the ratio of the said two decisions as mentioned i.e., Ambuja Cement Ltd. v. Commissioner of C.Ex., Chandigarh [2015 (11) TMI 1413 - SUPREME COURT] and Funskool (India) Ltd. v. Commissioner of C.Ex. & Cus., Goa [2016 (12) TMI 1267 - CESTAT MUMBAI] is required to be considered by the adjudicating authority, in the facts and circumstances of the case, for which matter is required to be remanded. Appeal allowed by way of remand.
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