2016 (10) TMI 1384

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..... MBER: Ld. Representative for the appellant says that this appeal is not filed to burden the Tribunal but, to get a direction to the adjudicating authority to provide an opportunity of hearing for preventable reason. Adjudicating authority has recorded in para-19 of his order that appellant had not attached any document to claim refund under Rule 5 of Cenvat Credit Rules, 2004. He submits that res .....

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..... for non-submission of evidence in support of the claim of refund. Therefore without keeping the appeal pending, to do justice to both sides, the matter is remanded to the ld. Adjudicating authority to hear the appellant afresh on the evidence that may led by appellant during re-adjudication proceeding. 5. Ld. Adjudicating authority shall fix the date of hearing within three months of receipt of t .....

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