https://www.taxtmi.com/caselaws?id=120123 The appeal by the department against the Commissioner (Appeals) order regarding the calculation of Cenvat credit on fuel oil used for electricity production was dismissed. The decision emphasized the need for adjudication by the jurisdictional Assistant Commissioner/Deputy Commissioner following principles of natural justice, including issuing a show cause notice. The error in remanding the matter without specifying the adjudicating authority was noted, and the importance of allowing the department to proceed afresh with a show cause notice before deciding the issue was reiterated. en-us Fri, 22 Sep 2006 00:00:00 +0530 Tue, 17 Jul 2012 10:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120123 The appeal by the department against the Commissioner (Appeals) order regarding the calculation of Cenvat credit on fuel oil used for electricity production was dismissed. The decision emphasized the need for adjudication by the jurisdictional Assistant Commissioner/Deputy Commissioner following principles of natural justice, including issuing a show cause notice. The error in remanding the matter without specifying the adjudicating authority was noted, and the importance of allowing the department to proceed afresh with a show cause notice before deciding the issue was reiterated. Case-Laws Central Excise Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120123