2022 (8) TMI 1450

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..... 97-11007/2022 - Central Excise - CENVAT Credit - denial on the grounds that the same was availed on the basis of fake and fictitious invoices issued by non-existent units - recovery of refunded rebate amount - submissions not discussed separately - violation of principles of natural justice - HELD THAT:- In the present matters Ld. Commissioner has passed the impugned common orders on the basis .....

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..... credit stand denied to the Appellants on the grounds that the same was availed on the basis of fake and fictitious invoices issued by non-existent units. On this ground also in case of some Appellant s orders also passed for recovery of refunded rebate amount. 2. Heard both sides and perused the appeal records. 2.1 I have gone through the submissions and impugned orders and noticed that in t .....

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