2016 (11) TMI 919

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..... em exported by them, the department has not cared to consider the incorrect fact stated in the show cause notice. The department is very well aware that the impugned inputs were part of consignment exported by appellants. There is no case for department that PS Radiators or Cylinders were exported by appellants. But the notice is issued stating that PET Pre-forms are not for manufacture of Radiato .....

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..... d raising the above allegation and proposing to deny credit of ₹ 21,852/- availed on PET Pre-forms, along with interest and to impose penalty. 2. The appellant replied to the show cause notice stating that they have exported certain goods namely Shivsu make water processing system consisting of Pre-filteration skid mounted reverse osmosis plant, post filtration NY ultra-unit along with .....

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..... has to be stated that the show cause notice proceeds on wrong set of facts. Even though the appellant had filed reply stating that the PET Pre-forms are part of water purifier system exported by them, the department has not cared to consider the incorrect fact stated in the show cause notice. The department is very well aware that the impugned inputs were part of consignment exported by appellant .....

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