2010 (1) TMI 1066

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..... ir and painting to M/s. L.R. Moulds of Kanpur. For such reason, those were not found during the course of investigation by the preventive officers on 3-1-2005. Neither record of M/s. L.R. Moulds was verified nor any records were called for from them to test the veracity of claim. No show cause notice was issued to M/s. L.R. Moulds to examine the goods lying with them. Had the authorities properly .....

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..... s well as imposition of penalty. Therefore, he prays for remand of the matter to grant him an opportunity of leading entire defence and place its case for scrutiny. According to him, not only Cenvat credit is admissible on moulds to the tune of Rs. 54,835/- but also such credit is admissible Rs. 24,859/- on Paris of plaster. 3. Learned DR supports the order of the authorities below. 4. Heard b .....

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..... tion of evidence before the investigating authority does not ipsofacto give rise to duty liability since adjudicating authorities are required to examine the allegation on the touch stone of law. With casual observation in the adjudication, no one can be compelled to suffer. Aforesaid observations call for remand of the matter to the learned Adjudicating authority for re-doing the adjudication in .....

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