2014 (8) TMI 478

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..... he same, which would enlighten as to whether the capital goods were received without being used or not. Merely because the appellants could not produce the evidence (as they did not attend the personal hearing), the Revenue cannot assume that the capital goods were sold as such. It has to be kept in mind that it is the Revenue who is making the allegations and as such, the onus to show that the go .....

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..... justice. It seems that the appellant is not interested in causing appearance. Accordingly, I have gone through the impugned order and have heard learned AR Shri V.P. Batra. 2. The demand of duty of ₹ 2,67,979/- stands raised and confirmed against the appellant on the ground that they have cleared the capital goods, on which the modvat credit was availed, by paying the lesser amount of dut .....

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..... out being used or not. Merely because the appellants could not produce the evidence (as they did not attend the personal hearing), the Revenue cannot assume that the capital goods were sold as such. It has to be kept in mind that it is the Revenue who is making the allegations and as such, the onus to show that the goods were cleared as such thus requiring reversal of modvat credit, is on the Reve .....

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