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2021 (2) TMI 154 - HC - Central ExciseSeeking refund of unutilized input service tax credit - Section 33A of the Central Excise Act, 1944 - whether the petitioner ought to have been heard in the light of conditional waiver expressed? - HELD THAT:- The entirety of the impugned order discusses the methodology of quantification put forth by the petitioner and the Officer also distinguishes the decisions of the Appellate Authority. Incidentally, he notices a lacunae in regard to the FIRCs that were submitted stating that some were ineligible since bank statements had been submitted in place of the FIRCs, drawing adverse inference from the same. However, this issue appears to have escaped the realm of discussion on account of the non-issuance of show cause notice. Conditional Waiver - HELD THAT:- Section 33A of the Act sets out the procedure for adjudication and Section 33 A(1) states that the Adjudicating Authority shall give an opportunity of being heard to a party in a proceeding, if the party so desires - In this case, the desire of the party to be heard is clear and it is only if the authority were convinced with its written submissions and the decisions of the appellate authority that the personal hearing stood waived. Thus, it was incumbent upon the authority to have proceeded to issue show cause and personal hearing notice to the petitioner, frame the issues for resolution and thereafter pass an order-in-original. This has not been done in the present case and the impugned order dated 07.01.2019 is thus set aside. Petition allowed.
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