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2023 (11) TMI 891 - CESTAT NEW DELHIDisallowance of CENVAT Credit - recovery of service tax with penalty and interest - neither the appellant appeared for personal hearing nor any reply to the show cause notice was filed by the appellant - HELD THAT:- Though, learned counsel for the appellant submitted that the issues can be decided by the Tribunal, but it is opined that it would be appropriate to remand the matter to the adjudicating authority to decide these issues in the first instance as we are satisfied that not only had the appellant filed replies to the show cause notice but had also filed written submissions and additional written submissions and had also appeared on some dates before the adjudicating authority. The impugned order mistakenly records a finding that a reply was not filed by the appellant. The matter is remitted to the adjudicating authority to decide it afresh after taking into consideration the reply submitted by the appellant as also the written submissions and after providing adequate opportunity of hearing to the appellant - appeal allowed by way of remand.
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