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    <title>2015 (3) TMI 1125 - COMMISSIONER (APPEALS) OF CUSTOMS, CENTRAL EXCISE &amp; SERVICE TAX, RAIPUR</title>
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    <description>The appellant challenged the denial of Cenvat credit and recovery with interest, arguing against factual errors and illegal issuance of subsequent show cause notices. The appellant, a Govt. of India PSU, emphasized lack of intent to evade duty. Regarding the penalty imposed under the Cenvat Credit Rules, the appellant contested it, highlighting violations of natural justice in the adjudication process. The Commissioner annulled the impugned order, directing a fresh decision after granting the appellant a fair opportunity for a personal hearing, emphasizing the importance of due process and adherence to principles of natural justice.</description>
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      <description>The appellant challenged the denial of Cenvat credit and recovery with interest, arguing against factual errors and illegal issuance of subsequent show cause notices. The appellant, a Govt. of India PSU, emphasized lack of intent to evade duty. Regarding the penalty imposed under the Cenvat Credit Rules, the appellant contested it, highlighting violations of natural justice in the adjudication process. The Commissioner annulled the impugned order, directing a fresh decision after granting the appellant a fair opportunity for a personal hearing, emphasizing the importance of due process and adherence to principles of natural justice.</description>
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