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2022 (6) TMI 426 - AT - Central ExciseViolation of principles of natural justice - proper opportunity of hearing not provided - calling report from the Jurisdictional Range officer for examining the documents in support of the claim of the Cenvat Credit - HELD THAT:- There is definitely lack of proper opportunity given to the appellant for hearing, as no further date was fixed in the matter after receipt of the report of the Range officer, nor a copy of the report of the Range officer was given to the appellant asking for the reply or comments. The matter is remanded to the original Adjudicating Authority with the direction to provide a copy of the Report of the Range officer to the appellant, and after perusal of the reply and hearing the appellant, to pass the reasoned order in accordance with law - Appeal allowed by way of remand.
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