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TMI Blog2019 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... eal with the decision of the jurisdictional CESTAT Bench being Esab India Ltd. [2008 (6) TMI 317 - CESTAT, KOLKATA] Held that:- The impugned order proceeds not to consider Esab India Ltd. - the non-consideration of Esab India Ltd. is an incident, which tantamounts to breach of principles of natural justice by the adjudicating authority - appeal allowed - decided in favor of appellant. - W.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and cited various authorities, in support of the contentions raised. The impugned order, although notices the reply to the show cause notice in some details but does not deal with the authorities cited. He relies upon 2008 (232) E.L.T. 389 (Bom.) (Century Textile Ind. Ltd. v. Union of India), 2016 (332) E.L.T. 470 (Cal.) (Artee Overseas Pvt. Ltd. v. Union of India), unreported decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er does not suffer from any infirmity warranting an interference by the Writ Court. He submits that, the petitioner was heard. The impugned order is well-reasoned. 5. The impugned order is appealable. Notwithstanding the impugned order being appealable, a writ petition is maintainable, if it is substantiated that, the impugned order suffers from the vice of the principles of natural justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here it is not practicable to maintain separate accounts of the inputs used in the exempted and dutiable finished goods, in absence of separate rule to deal with such situation, it will be appropriate to ask the manufacturer to reverse the proportionate amount of credit. One of the charges against the petitioner is on such aspect. The impugned order proceeds not to consider Esab India Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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