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2019 (7) TMI 2 - HC - VAT and Sales TaxReversal of ITC at 1% on burning loss in the manufacturing process - Section 19(9)(iii) of TNVAT Act - According to writ petitioner uniform 1% is incorrect - Opportunity of personal hearing not provided - principles of natural justice - HELD THAT:- There is no disputation or disagreement before this Court that the Circular No.7/14 is operating and binding on the respondent - If Circular No.7/14 is operating, it is necessary to give a personal hearing to the writ petitioner giving the date, time and venue with specificity and clarity. Learned counsel for writ petitioner, on instructions, submits that if a personal hearing is given giving the date, time and venue with specificity and clarity, the writ petitioner company's duly authorised representative or advocate will go before the respondent and furnish quantitative details for all the eight assessment years regarding burning loss - the impugned orders are set aside solely on the ground of personal hearing not being afforded. Matter remanded for reconsideration - appeal allowed by way of remand.
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