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2017 (9) TMI 626 - CESTAT MUMBAINatural Justice - ex-parte order - Held that: - Examination of the credit requires testing of material facts and evidence and admissibility thereof requires examination of legal provision for application to the tested facts and evidence. Therefore, re-adjudication is considered to be proper recourse to do justice to both sides recording the pleadings of the parties, allegation in the SCN, evidence adduced and the law applicable for passing a reasoned and speaking order - the matter is remanded to the learned adjudicating authority who shall re-adjudicate the matter - appeal allowed by way of remand.
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