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TMI Blog2012 (8) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ehind the back of appellant and that too after the issue was heard and arguments of appellants were closed. When it is clear that the appellant was not given a copy of the said report, and it was obtained after the personal hearing in the matter, we find that there is definitely a gross violation of the principles of natural justice. In our considered view, all the three impugned orders are liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p the appeals themselves for disposal. 3. Ld.counsel appearing on behalf of the appellants would draw our attention to the fact that the appellants have availed the CENVAT Credit of duty paid on dumpers, tippers, trucks and various other motor vehicles which are used by them for providing output services. It is his submission that both the appellants had appeared before the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity with a direction to give a copy of the repot to all the appellants and then fix the matter for disposal, on which date they will definitely argue the matter and also address the issue and produce evidences which have been indicated in the verification report of the range officer. 4. On the other hand, the ld.D.R. would submit that the appellants themselves have classified the services as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew, the adjudicating authority should not have relied upon the said report of jurisdictional Superintendent to record a finding against the assessee without providing a copy of said report to them and giving them an effective opportunity to challenge and defend their case against such report. When it is clear that the appellant was not given a copy of the said report, and it was obtained after th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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