9911796707
TMI Blog2013 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... f the letter dated 27.05.05 written by the CA of the appellant, it is very clear that the superintendent of Central Excise in-charge was kept informed about the change in address who has communicated order in original to the appellant. Thus the impugned order which has been passed is in violation of the principles of natural justice is to be set aside as there was no effective hearing granted to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not served on the appellant and the order in original was not also served on the appellant; that the demand is confirmed only on the ground that they have availed cenvat credit on invoices issued by non-existing entity. He would bring to our notice a letter written by them on 27.05.05 to the superintendent and central excise in-charge of their unit wherein they had informed about their new corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is very clear that the superintendent of Central Excise in-charge was kept informed about the change in address, and the same superintendent has communicated order in original to the appellant. In view of the above, we find that the impugned order which has been passed is in violation of the principles of natural justice as there was no effective hearing granted to appellant. 4. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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