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2023 (10) TMI 883 - CESTAT KOLKATAPrinciples of natural justice - facts not verified properly - appellant have claimed abatement and also have taken the Cenvat Credit and utilized the same towards payment of Service Tax - HELD THAT:- The Appellant claims that since they were not put to notice on this count, they could not address the same while filing their reply before the Adjudicating Authority - Since the factual details are required to be properly verified, the Appeal has to be remanded to the Adjudicating Authority. Appeal allowed by way of remand.
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