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2023 (1) TMI 7 - AT - Service TaxDenial of Cenvat Credit - Denial of interest on delayed refund - principles of ejusdem generis - HELD THAT:- It is settled principle that Justice need not only be done but it should be seem to be done. Although a specific plea has been raised by the Appellant but the learned Commissioner failed to give any findings on the said plea - In my view the plea raised by learned Consultant has a bearing on the merits and therefore the learned Commissioner ought to have gone into the submissions of the appellant and recorded a finding thereon. He jumped to the conclusion without recording any finding. Mere recording of conclusion without discussions on submission or case laws is no consideration and the absence of reasons has rendered the impugned order unsustainable. Matter remanded back to learned Commissioner (Appeal) with a direction to decide the appeal afresh and to give detailed findings on the pleas raised by the appellant. All the issues are left open. It goes without saying that the said authority must adhere to the principle of natural justice. Appeal allowed by way of remand.
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