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2018 (9) TMI 1130 - AT - Central ExciseRecovery of Fraudulent availment of Cenvat credit - Principles of natural justice - Held that:- From the sequence of events, it is evident that the adjudicating authority did not follow the principles of natural justice. The appellant were not given a chance to effectively defend their case by not providing the relied upon statements and the matter was adjudicated ex-parte even as the appellant were making repeated pleas for copies of four statements relied in the show cause notice to be given to them. This plea of the appellant was not dealt by the Commissioner (Appeals), while deciding their appeal. The matter is remanded back to the adjudicating authority with the direction that the copies of relied upon statements which have been repeatedly requested by the appellant should first be provided to the appellant and thereafter the matter should be adjudicated afresh by giving a fair opportunity to appellant to defend their case - appeal allowed by way of remand.
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