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2018 (10) TMI 623 - AT - Central ExciseCENVAT Credit - inputs - MS Plates - denial on the ground that the same is not used in the manufacture of Well Platform - Principles of natural justice - Held that:- he detailed submission made by the appellant before the Commissioner (Appeal) which has been recorded but no finding was given, therefore, the Ld. Commissioner (Appeals) has not followed the principles of natural justice. In this position there is no option except the re-consideration of the overall case by the Commissioner (Appeals) - appeal allowed by way of remand.
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