9911796707
TMI Blog2018 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... holders, who had not taken advantage of the amnesty scheme by reversal of input credit availed prior to 31st January 1997, have rendered themselves non-compliant. SCN and the adjudication order are found to contain errors that are impossible to repair, or rectify, and, in the face of such irreparable error, the impugned order must be set aside - appeal allowed - decided in favor of appellant. - APPEAL NO: C/177/2012 - A/88161/2018 - Dated:- 20-12-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Ms Lakhmi Menon, Advocate for appellant Ms PV Sekhar, Joint Commissioner (AR) for respondent ORDER Per: C J Mathew M/s Navbharat Enterprises Ltd was proceeded against for noncompli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to her, the show cause notice had been issued without ascertainment of availment of input stage credit from jurisdictional central excise authorities and that the show cause notice did not make any reference whatsoever to goods that had been utilized for the manufacture of export products that failed to comply with this condition. Reliance was placed on the decision of the Hon ble Supreme Court in Commissioner of Customs v. Auto Ignition Ltd [2008 (226) ELT 14 (SC)]. 3. Learned Authorised Representative contends that the noncompliance had been brought to the notice of the appellant in the show cause notice and that this sufficed to transfer responsibility for furnishing evidence of non-availment of credit which they failed to do. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, who had not taken advantage of the amnesty scheme by reversal of input credit availed prior to 31st January 1997, have rendered themselves non-compliant. It is also apparent from the letters, admittedly issued on 15th October 1999, 5th November 1999 and 11th January 2000, requiring the licence-holder to produce documents that the show cause notice has been issued without recourse to any such fundamental investigation and the demand for duty of ₹ 1,00,47,253/- was quantified from the data contained in the licence. In view of the above, show cause notice and the adjudication order are found to contain errors that are impossible to repair, or rectify, and, in the face of such irreparable error, the impugned order must be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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