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2018 (10) TMI 3 - AT - Central ExciseCENVAT Credit - removal of input, iron ore concentrate, without reversing the CENVAT Credit availed - input service tax credit availed on coal received by the appellant - principles of natural justice - Held that:- It is the main claim of the appellant that the copies of the show cause notice and RUDs have not been provided to the appellant. Even though the copy of the acknowledgement has been reproduced, by the Commissioner (Appeals) in the body of this order, in the copy of the show cause notice no RUDs have been attached as part of the appeal papers. I am unable to appreciate the documentary evidence for raising the demand. It is further seen that the original authority has passed the order ex-parte, and the appellant never got a chance to defend his case before him. The matter is remanded to the original adjudicating authority to readjudicate the matter after furnishing copies of the show cause notice as well as relied upon documents to the appellant - appeal allowed by way of remand.
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