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2023 (2) TMI 1041 - AT - Central ExciseLevy of penalty on the appellant firm and the other appellant, being the partner of the firm - passing on on inadmissible cenvat credit by issuing fake invoices without actual supply of goods - HELD THAT:- The order of the Court below is vitiated as it has not decided the preliminary question or ground, that is non-receipt of the show cause notice by these appellants. Accordingly, these appeals are allowed by way of remand. The impugned order is set aside. The Adjudicating Authority is directed to record the service of show cause notice and thereafter, proceed to re-adjudicate the matter in accordance with law, after giving adequate opportunity of hearing to the appellants. Appeal allowed by way of remand.
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