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TMI Blog2015 (12) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and was subsequently held to be incorrect because the appellant did not prove. This is an offence case and departmental officers seem to think that appellant should anticipate the requirements of the department and produce evidence at every stage. The audit party nor the Range Officer nor the original authority insist on verification of the documents or ask for the documents to check the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion the whole proceedings initiated culminating in reaching the Tribunal itself was unnecessary and unwarranted. The requirement of pre-deposit is accordingly waived and the appeal itself is taken up for final decision. 2. On 7-12-2012, the jurisdictional Range Officer wrote a letter to the appellant requiring them to furnish details of Cenvat credit availed on outward freight charges on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also imposition of penalty. 3. Original adjudicating authority observed that factory gate is the place of removal and therefore, credit of Service Tax paid on freight charges towards outward transportation up to the place of consignee is not admissible. In fact he also observed that the judgment quoted by the assessee to Commissioner (Appeals), Mangalore deals with clearance of semi-finishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal officers seem to think that appellant should anticipate the requirements of the department and produce evidence at every stage. The audit party nor the Range Officer nor the original authority insist on verification of the documents or ask for the documents to check the claim of the appellant whether it is correct. In my opinion the claim of the appellant which has not been contradicted on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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