2012 (8) TMI 826

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..... ally stated that he is SSI manufacturer of goods and does not avail Cenvat credit of duty paid on raw materials. It is also on record that the appellant herein had procured formaldehyde from M/s. Windson Chemical Industries only on the ground that the input supplier had quoted rates lower than the market rates. There is no dispute as to the receipts of the goods in the factory premises of the curr .....

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..... entire show cause notice, there is no whisper or allegation as to the current appellant being put on notice that penalty is sought to be imposed on him and he should give reply for the same. In the absence of any such show cause notice to the appellant, the imposition of the penalty on the appellant is non est, as there being no show cause notice issued to the appellant as an individual - Decided .....

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..... r confiscation. To come to such a conclusion, both the lower authorities have held that the original supplier of the goods has not manufactured the goods and that the appellant herein was aware that M/s. Windson Chemical Industries was not a manufacturer of formaldehyde was supplying the same at a rate lower than the rates quoted by the manufacturers. Both the lower authorities have held against t .....

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..... pts of the goods in the factory premises of the current appellant. In my considered view, if an assessee is procuring a material which is quoted lower than a market rate, it is indeed a business decision made by him to avail the benefit of lower rate of the inputs. This cannot be faulted inasmuch as there being a categorical admission of the appellant as to the receipt of the material and payments .....

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..... ti Polymers, in the entire show cause notice, there is no whisper or allegation as to the current appellant being put on notice that penalty is sought to be imposed on him and he should give reply for the same. In the absence of any such show cause notice to the appellant, the imposition of the penalty on the appellant is non est, as there being no show cause notice issued to the appellant as an i .....

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