2009 (2) TMI 603 - AT - Central Excise

Appellate Tribunal emphasizes fair treatment in Cenvat credit case

The Appellate Tribunal CESTAT, New Delhi, found in favor of the Appellant, emphasizing the importance of proper notice and adherence to legal procedures. ... Natural justice - Hearing opportunity, non grant of The Appellate Tribunal CESTAT, New Delhi, under the citation 2009 (2) TMI 603, heard the case represented by Shri R. Krishnan, Advocate, for the Appellant, against a letter dated 19-3-2007. The learned DR raised a preliminary objection that the appeal was invalid as there was no formal appealable order. The appellant argued that the letter constituted an appealable order based on a previous Tribunal decision. The Tribunal found that the Commissioner's decision to disallow the Cenvat credit was made without giving the appellant an opportunity to present their case, violating natural justice. The matter was remanded back to the Commissioner for a fresh examination following due process of law. The Tribunal emphasized the importance of proper notice and adherence to legal procedures in such cases. The judgement highlights the need for fair treatment and adherence to established legal principles in administrative decisions.