2016 (1) TMI 103

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..... place in the show-cause notice. So also the Department has not made any enquiry to find out the quantity of the capital goods in the hands of the job worker. In absence of detailed enquiry and result thereof without evidence, it is not possible to make a case by Tribunal to acquire jurisdiction over the same while there was no such allegation appears in the show-cause notice. - Decided in favour .....

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..... eared has gone out of the reach of the excise authorities, the appellant shall be called upon to explain why the goods have escaped from the notice of excise authorities. There is no such concrete allegation in the show-cause notice for which that is ill-founded and is liable to be quashed. Duty of the Department was also to examine whether amortized cost of the moulds and dies formed part of the .....

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