CENVAT Credit Denied on Endorsed Bills of Entry without Hearing: CESTAT Remands Matter to Assistant Commissioner [Read Order]

CESTAT Chennai remanded the matter to the Assistant Commissioner after noting denial of CENVAT credit to Eversendai Constructions on endorsed Bills of Entry without affording a hearing. The Tribunal held that such denial by administrative letter, without show-cause notice or opportunity of representation, violated natural justice. It criticised the Commissioner (Appeals) for deciding factual issues without inquiry and directed a de novo adjudication with proper hearing. The ruling stresses adherence to due process in credit verification and underscores that substantive issues must be decided only after considering the assessee’s evidence.