https://www.taxtmi.com/caselaws?id=113299 The case involved the disallowance of modvat credit by the Commissioner (Appeals) without granting a hearing opportunity to the appellants. The Commissioner (Appeals) dismissed the appeal based solely on procedural irregularities without examining the facts or providing a fair chance for the appellants to present their case. The court emphasized the importance of adhering to natural justice principles, highlighting the necessity for a thorough examination of facts and ensuring a fair hearing process. Consequently, the impugned order was set aside, and the matter was remanded for a proper hearing and a reasoned decision by the Deputy Commissioner. en-us Thu, 22 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113299 The case involved the disallowance of modvat credit by the Commissioner (Appeals) without granting a hearing opportunity to the appellants. The Commissioner (Appeals) dismissed the appeal based solely on procedural irregularities without examining the facts or providing a fair chance for the appellants to present their case. The court emphasized the importance of adhering to natural justice principles, highlighting the necessity for a thorough examination of facts and ensuring a fair hearing process. Consequently, the impugned order was set aside, and the matter was remanded for a proper hearing and a reasoned decision by the Deputy Commissioner. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113299