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2022 (1) TMI 198 - CESTAT AHMEDABADCENVAT Credit - credit taken on bills of entry of imported goods without receipt of the goods - levy of penalty under Rule 26 of Central Excise Rules, 2002 - documents as requested by the appellant were not produced - violation of principles of natural justice - HELD THAT:- There is a force in the argument of the counsels for all the appellants on the ground of principles of natural justice. It is found that all the appellants could not re-present during the personal hearing. Also all the relied upon and none relied upon documents were not supplied to the appellants - It is also observed that the relied upon documents have not been provided to the appellant nor records seized from the appellant have been returned to them despite the request made by the appellant by letter dated 24.01.2011, thereafter, almost after 8 years impugned order was issued. The adjudicating authority has grossly violated the principles of natural justice by not providing the documents as requested by the appellant and also not giving the effective hearing to the appellants - without going into the other details of the adjudication order, it is held that the principles of natural justice which is the foremost requirement for any adjudication, needs to be followed. Matter remanded to the adjudicating authority to comply with the principles of natural justice and to pass a de novo adjudication order after providing all the documents and sufficient opportunity of personal hearing - appeal allowed by way of remand.
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