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2018 (8) TMI 462 - AT - Central ExciseRebate claim sanctioned, was appropriated against the confirmed demand - appellant was not put to notice regarding this - principles of Natural Justice - Held that:- It is observed from the original order that though the adjudicating authority has sanctioned the rebate but suo moto appropriated the same against the demand confirmed in some other case. The appellant was not put to notice regarding this appropriation, therefore, there is a gross violation of principles of nature justice. The matter remanded to the adjudicating authority for passing fresh order particularly on appropriation after affording an opportunity to the appellant of being heard - appeal allowed by way of remand.
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