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2019 (1) TMI 497 - AT - Central ExciseTransfer of credit - shifting of factory - Rule 10 of Cenvat Credit Rules, 2004 - Board’s Circular No. 502/68/99-CX dated 16.12.1999 - principles of natural justice - Held that:- Admittedly, there is no dispute regarding the shifting of the factory and the fact of transferring the cenvat credit which has been accepted in the impugned order also. But the only ground on which the cenvat credit has been denied is that the appellant has not followed the procedure as prescribed in Rule 10 of the Cenvat Credit Rules, 2004 - the original authority has also travelled beyond the show-cause notice and proposed the recovery under one provision of the Central Excise Act whereas confirmed the demand under different provisions of law which is not permitted under law. The original authority has observed that appellant has not appeared before them and satisfied the authority regarding the procedure followed by them - matter remanded to the original authority who will pass a De novo order after affording an opportunity of hearing and after considering the findings - appeal allowed by way of remand.
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