2022 (6) TMI 426

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..... ly lack of proper opportunity given to the appellant for hearing, as no further date was fixed in the matter after receipt of the report of the Range officer, nor a copy of the report of the Range officer was given to the appellant asking for the reply or comments. The matter is remanded to the original Adjudicating Authority with the direction to provide a copy of the Report of the Range offic .....

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..... g the documents in support of the claim of the Cenvat Credit. It is further recorded that the Range officer submitted his report dated 15/12/2017. Thereafter, no opportunity was allowed to the appellant by fixing date of hearing, or by providing a copy of the report inviting their comments. In this view of the matter, it is urged that the impugned order is hit by the principle of Natural justice, .....

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..... ned order. The matter is remanded to the original Adjudicating Authority with the direction to provide a copy of the Report of the Range officer to the appellant, and after perusal of the reply and hearing the appellant, to pass the reasoned order in accordance with law. The appellant is also directed to appear with a copy of this order before the concerned officer and seek opportunity of hearing. .....

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