2004 (2) TMI 458

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..... ndent. [Order]. The brief facts of the case are as under. The appellants were served with a show cause notice consequent to visit to their unit by preventive party saying that the appellants have sent certain inputs outside the factory for processing under Rule 57F(4) and did not bring them back within the stipulated period of sixty days and therefore the credit is required to be recover .....

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..... challans (F4 Challans) issued under Rule 57F(4), having endorsements of receipt and copies of relevant RG 23 Pt-II extracts about the re-entry and re-credit were also enclosed. However, on going through the order-in-original, it is seen that, the Additional Commissioner had failed to take note of the enclosed challans though there is a reference to the reply filed by the appellants on 22-9-2000. O .....

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..... somewhere in the processing, it is immaterial whether this is available in the processing unit and was not visible to the preventive party during their visit or otherwise. In order to fasten the duty liability on the manufacturer, the department is required to fully establish the liability by bringing on record the positive facts of clearance of non-duty paid goods from the factory. It is paradoxi .....

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