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2021 (4) TMI 824 - HC - Central ExciseISD credit - GTA credit - delay on the part of the petitioner in responding to the communication - principles of natural justice - HELD THAT:- There was absolutely no delay on the part of the petitioner. On the other hand, the relevant materials furnished by the petitioner were not taken note of before passing the impugned order on 30.12.2020. Therefore, the adjudicating authority has to necessarily revisit the issue by taking note of all the particulars and the materials furnished by the petitioner on 30.12.2020. Of-course, the adjudicating authority will take note of the earlier reply submitted by the petitioner herein. Interest of justice requires that personal hearing is afforded to the petitioner. The learned Senior Counsel would state that the petitioner would appear promptly on the date to be fixed by the adjudicating authority for personal hearing and that they would not drag on the matter. The petitioner through his senior counsel gives an undertaking that they would extend the fullest co-operation for expeditious conclusion of the adjudication proceedings post remand - The matter is remitted to the file of the first respondent to pass order afresh in accordance with law - Petition allowed by way of remand.
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