2018 (8) TMI 462

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..... ted the same against the demand confirmed in some other case. The appellant was not put to notice regarding this appropriation, therefore, there is a gross violation of principles of nature justice. The matter remanded to the adjudicating authority for passing fresh order particularly on appropriation after affording an opportunity to the appellant of being heard - appeal allowed by way of rema .....

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..... s no question of appropriation of the same. He also submits that the Ld. Commissioner (Appeals) in the demand case has not accepted 7.5% on the ground that the same was debited through Cenvat Credit. Against that communication, the appellant has filed the Special Civil Application under Article 1981 of 2018 before the Hon ble Gujarat High Court which is pending. He also submits that the adjudicati .....

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..... and perused the records. Without going into any other aspects, I am deciding this matter only on the principle of nature justice. It is observed from the original order that though the adjudicating authority has sanctioned the rebate but suo moto appropriated the same against the demand confirmed in some other case. The appellant was not put to notice regarding this appropriation, therefore, in my .....

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