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2014 (11) TMI 387 - HC - Central ExciseMODVAT Credit - suppression of information about the clearance of goods - Held that:- order of the Tribunal suffers from an error apparent on the face of the record, as the statement of the said Mr.Muralidharan, on which reliance was placed by the first appellate authority, is one factor which could have been considered for the purpose of deciding the appeal. If the Tribunal was of the view that such statement should be eschewed as inadmissible, it ought to have gone into the merits of the case, on the basis of the adjudication order which was the subject matter of challenge. It is another matter if the Tribunal had set aside the order of the first appellate authority finding error in relying upon the statement which did not form part of the show cause notice and remanded the matter to the said authority. We express no opinion on that for the present. But the Tribunal, if not inclined to accept such a statement, should have decided the issue on merits, as it had all the powers to appreciate the entire gamut of the case of the assessee as well as the department. As the Tribunal has failed to do so, we find the said order in error - Matter remanded back.
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