2014 (8) TMI 433 - AT - Central Excise

Cenvat Credit - Dereliction of duty by revenue - verification of transaction - Held that - Show Cause Notice neither questions genuineness of the transaction nor use of the goods in manufacture. The invoice disclosed the name and address of manufacturer consignor instead of second stage dealer - It is not desirable again to remand the matter when the Department was not conscious to enquire genuineness of the transaction nor questioned use of the goods in manufacture. There were ample opportunities for Revenue to enquire in this respect during de novo adjudication. It is a flimsy plea today that the particulars were not given on invoice. There was dereliction of duty by Revenue under law, for which the appellant should not suffer - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, stating that the Revenue failed to inquire about the genuineness of the transaction or the use of goods in manufacture, despite opportunities to do so. The appellant's appeal was allowed due to the Revenue's dereliction of duty.