TMI Blog2012 (6) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... request of the appellant. This is a case of pure and simple harassment to the assessee. If the Assistant Commissioner wanted verification of the duty payment, he could have taken up the matter with the jurisdictional authorities at the supplier's end inasmuch as the details of the invoices are available. Instead of doing that, the appellant was served with a show cause notice leading to avoidable adjudication. Powers of adjudication are given to quasi judicial authorities to sub-serve justice and not to deny them. In the instant case justice has been completely denied to the appellant. Further, the demand was also barred by time inasmuch as the notice has been issued beyond the normal period. The lower appellate authority, without even u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truck and the driver lodged a complaint with the Sonai Police Station, Ahmednagar. 3.1 The appellant vide letter dated 19/12/2007 along with copies of FIR, affidavit and Xerox copies of the invoices, informed these facts to the department and requested for permission to take credit which was never given. In the meanwhile, the appellant took CENVAT credit amounting to Rs.57,792/-. The learned Assistant Commissioner rejected the assessee's request and denied the credit and, thereafter, issued a show cause notice dated 20/10/2009 demanding reversal of CENVAT credit along with interest thereon and also for imposition of equivalent amount of penalty under Rule 15 read with Section 11AC. The notice was adjudicated vide order dated 07/01/2010 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at the supplier's end inasmuch as the details of the invoices are available. Instead of doing that, the appellant was served with a show cause notice leading to avoidable adjudication. Powers of adjudication are given to quasi judicial authorities to sub-serve justice and not to deny them. In the instant case justice has been completely denied to the appellant. Further, the demand was also barred by time inasmuch as the notice has been issued beyond the normal period. The lower appellate authority, without even understanding the basic facts of the case directed the appellant to pre-deposit the entire amount which was not deposited and which resulted in dismissal of the appeal. 5. In these facts and circumstances, the entire order needs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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