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2021 (10) TMI 584 - AT - Central ExciseCENVAT Credit - import of copper scrap, brass scrap, zinc scrap, aluminum scrap as shown received in their factories - goods was diverted in the market but availed the Cenvat Credit thereon on the strength of bills of entry - principles of natural justice - HELD THAT:- It is not only the correspondence between the appellant and DGCEI and the adjudicating authority but there are also number of letters written by the office of the adjudication authority to the DGCEI for supplying the required documents. This itself shows that the appellant have not been given all the relied upon documents at any point of time. Since, there is no dispute that the appellant were not supplied the relied upon document as mentioned by them, the adjudication should not have taken place in absence of providing the said documents to the appellant. In this fact which is not under dispute there is a gross violation of principle of natural justice on the part of the adjudicating authority. It is a settled law that principles of natural justice is the foremost requirement to be complied with before passing the adjudication order. The impugned order, since passed without observance of principles of natural justice, shall not sustain - the adjudicating authority is directed to supply all the relied upon documents to the appellants only thereafter sufficient opportunity for filing their defence and personal hearing be given before passing a denovo adjudication order - Appeal allowed by way of remand.
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