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    <title>2018 (2) TMI 640 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order denying CENVAT credit to the main appellant, emphasizing the importance of proper procedures and the opportunity for cross-examination as per Section 9D of the Central Excise Act, 1944. The Tribunal directed reconsideration by the adjudicating authority, highlighting the need to follow legal principles and precedents from higher courts in the absence of a judgment from the jurisdictional High Court of Gujarat. The matter was remanded for a fresh consideration, stressing adherence to principles of natural justice and directives of the High Court.</description>
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      <description>The Tribunal set aside the impugned order denying CENVAT credit to the main appellant, emphasizing the importance of proper procedures and the opportunity for cross-examination as per Section 9D of the Central Excise Act, 1944. The Tribunal directed reconsideration by the adjudicating authority, highlighting the need to follow legal principles and precedents from higher courts in the absence of a judgment from the jurisdictional High Court of Gujarat. The matter was remanded for a fresh consideration, stressing adherence to principles of natural justice and directives of the High Court.</description>
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