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2018 (7) TMI 324 - AT - Central ExcisePrinciples of natural justice - CENVAT Credit - input services - the clauses of agreement were not properly read by the authorities below - Held that:- Clause 6 of the proposal/ agreement makes it clear that the agreement was not only for design, fabrication and supply, but also for erection of the Building. Therefore before passing the orders, the authorities have to go through the agreement completely. Justice should not be done but also seen to be done - In any of the orders there are no discussion regarding clause 6 of the proposal/ agreement, which is also one of relevant clauses of the said proposal/ agreement. An agreement has to be read as a whole for arriving at any conclusion. Matter remanded to the adjudication authority for denovo-adjudication after taking into consideration the relevant materials including clause 6 p- appeal allowed by way of remand.
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