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2019 (2) TMI 308 - AT - Central Excise100% EOU - CENVAT Credit of CVD - proper observations not been made - principles of natural justice - Held that:- It is seen that the exact manner in which the admissible credit has been calculated is not specified. In the appeal No. E/554/2010 the figures in the annexure-A to the SCN do not match. In the column of credit availed, the figure shown is 15280 and in the column credit available the figure shown is 150947. Still in the last column it has been stated that there is an excess credit of ₹ 12133/- availed - It is seen that the figures have not been examined by the Order In Original as well as Order In Appeal. The manner in which total duty available has been calculated has also not been specified nor examined by the lower authorities. The credit taken when the credit eligible as per formula without actually specifying how these figures have been arrived at. The actual break up of duty paid in the documents has not been examined - matter requires re-examination. Appeal allowed by way of remand.
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