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2019 (6) TMI 570 - AT - Service TaxRefund of CENVAT Credit - excess utilization of Cenvat credit - principles of natural justice - HELD THAT:- Commissioner (Appeals) has afforded opportunity to the appellant to appear on 31.01.2018, 15.02.2018, 05.03.2018 and 19.03.2018 but the appellant did not appear on any of the dates and also did not seek adjournment. Since the appellant has proved that he has made request for adjournment and the Commissioner (Appeals) has wrongly observed that the appellant did not seek any adjournment. Further the impugned order passed in the absence of the appellant is violative of the principles of natural justice as the said order has been passed in the absence of the appellant. This case needs to be remanded to the Commissioner (Appeals) to decide the same on merit after affording an opportunity of hearing to the appellant - appeal allowed by way of remand.
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