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TMI Blog2014 (7) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of duty twice on the same goods which in my opinion is not proper. No investigation or verification was carried out by the lower authorities and the show-cause notice simply stated that rejected goods were scrapped which shows that officers did not even verify the records maintained and whether any records were maintained at all and if records were maintained what they said. Further, assessee had maintained records and had cleared the rejected goods after accounting them in the RG-1. Such being the case, it is difficult to take a view that there was suppression or mis-declaration. Therefore, on this ground also appellant has a case - Decided in favour of assessee. - E/867/2008-SM - Final Order No. 20085/2014 - Dated:- 21-1-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lower authorities have gone beyond the show-cause notice entirely. He drew my attention to the submissions made in reply to the show-cause notice wherein the assessee had specifically mentioned that they are enclosing the relevant pages of RG-1 register, invoices covering the receipt of goods and the invoices showing the dispatch of reprocessed or rejected goods on payment of duty thereby showing to the department that provisions of Rule 16 have been followed. However, both the authorities have taken a different view on the ground that inputs could not have been accounted in the RG-1 register and the rejected goods should have been accounted for separately and by making entry in the RG-1 register straight away, the appellants have not ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rately or cannot be entered in RG-1 Register straightaway. Rule 16(1) of Central Excise Rules reads as under: Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules 2002 and utilize this credit according to the said Rules. The Rule only requires the assessee to enter the particulars of receipts in their records. It does not say which records. Therefore, the submission of the learned A.R. and the observations of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers did not even verify the records maintained and whether any records were maintained at all and if records were maintained what they said. This being an offence case, the assessee should have been questioned as to why they should not be required to pay duty and whether any record has been maintained or not. In fact the investigation into the records and the system of maintenance of records and the system of accounting probably would have resulted in a better case for the Revenue or at least would have convinced the officers that there is no case. 5. Another ground taken by the learned counsel was limitation. In this case show-cause notice has been issued on 10.9.2007 and the period involved is up to September 2006. Naturally a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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