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2019 (11) TMI 560 - HC - Central ExcisePrinciples of Natural Justice - cross-objection was rejected - reversal of CENVAT credit - electricity weld out to sister concern and also excess power generated and made over to the AVVNL - HELD THAT:- This Court is of the opinion that CESTAT correctly noticed the appellant’s grievance that it was sought to be penalized in respect of an assumed wrong doing even though according to it the credit had been reversed at the appropriate stage, in respect of an electricity weld out to AVVNL. The Court is of the opinion that the assessee’s cross-objections have to be heard afresh and decided on its merits. The impugned order is therefore set aside to that extent and the matter is remitted to the CESTAT which shall issue fresh notice and hear the parties - appeal allwoed by way of remand.
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