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2019 (4) TMI 533 - HC - Central ExcisePrinciples of natural justice - CENVAT Credit - Use of common inputs used in exempt and dutiable goods - non-maintenance of separate records - it is contended that the impugned order, although notices the reply to the show cause notice in some details but does not deal with the decision of the jurisdictional CESTAT Bench being Esab India Ltd. [2008 (6) TMI 317 - CESTAT, KOLKATA] Held that:- The impugned order proceeds not to consider Esab India Ltd. - the non-consideration of Esab India Ltd. is an incident, which tantamounts to breach of principles of natural justice by the adjudicating authority - appeal allowed - decided in favor of appellant.
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