TMI Blog2015 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... f subsequent personal hearings being granted. In our view, the adjudicating authority having passed an order on 14-2-2013, could have definitely granted another personal hearing to appellant, before coming to any conclusion on the role authorized to the appellant. In our view, there seems to be violation of natural justice. At the same time, we have also find that the appellants attitude for not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an amount confirmed as ineligible Cenvat credit availed, interest thereof and penalties imposed. It is the finding of adjudicating authority in the impugned order that the main appellant had not received the grey fabrics on which he has availed Cenvat credit as a processor and shown like clearance on payment of duty on which rebate was claimed by the merchant exporters. 2. Ld. Counsel would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up before the Hon ble High Court of Gujarat by the Revenue and High Court dismissed the appeal filed by them which is reported at 2013 (291) E.L.T. 187 (Guj.). He would also then take us to the statements recorded of the director of the appellants. Finally, it is his submission that the appellant is facing severe financial hardships inasmuch as, there is no business. 3. Ld. Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at-I. 6. On perusal of the impugned order before us, we find that the adjudicating authority has not indicated anything about such adjournment request received from the appellant nor there is any mention of subsequent personal hearings being granted. In our view, the adjudicating authority having passed an order on 14-2-2013, could have definitely granted another personal hearing to appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. to deposit an amount of ₹ 1,00,000/- on or before 16-6-2014 and report compliance to the adjudicating authority. On such compliance being reported, the adjudicating authority will re consider the issue on merits after following the principles of natural justice. 7. Appeals are disposed of as indicated herein above. (Dictated pronounced in the Court) - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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