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2023 (1) TMI 248 - AT - Central ExciseRecovery of wrongly availed cenvat credit - non-receipt of inputs - HELD THAT:- The issue, investigation/ allegation in the present case are prima facie common as appearing in the case decided by this Tribunal in SANTRAM METALS & ALLOYS PVT LTD AND NAVRATANLAL SHARMA VERSUS C.C.E & S.T., -AHMEDABAD-III [2022 (6) TMI 912 - CESTAT AHMEDABAD] where it was held that The allegation of the Revenue that the appellant have not received the inputs made against the appellant are not sustainable and thus, the impugned orders are liable to be set aside. Since the case involved facts as well as legal issue the entire matter needs to reconsidered taking cognizance of this Tribunal’s order dated 20.06.2022. Accordingly, the impugned orders are set aside. Appeals are allowed by way of remand to the Adjudicating Authority for passing fresh after providing sufficient opportunity of personal hearing to the appellants.
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