TMI Blog2007 (9) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... eached to finality. He fairly submitted that although the point of limitation was not raised before the ld. first Appellate Authority, that being a question of law, the appellant is not barred to raise before this Forum. He submitted that the period relates to April, 2004 to August, 2004 and the appellant was a manufacturer as well as job worker of cast iron articles falling under Chapter 73 and being registered, the assessee had also filed all documents with the Department. Job work was continuous feature of the appellant. Such fact was also well-known to the Authority. Authority having considered the method applied by the assessee have all long assessed. Suddenly a show cause notice dated 27-7-06 was issued to them which was merely by a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, Meerut III - 2001 (135) E.L.T. 657 (Tri.-Del.). 1.4 According to Id. Counsel, the Tribunal has made elaborate examination of various issues relating to input credit in respect of job workers in the above cases. All the decisions of the Tribunal having been focused in respect of Cenvat credit to avoid cascading effect, such benefic provision of law should not be interpreted in any other manner to cause absurdity. 2. Ld. JDR appearing for the Revenue submitted that the manner of invoking Cenvat credit by the job worker was not proper for which the ld. Appellate Authority below has passed appropriate order and that should not be interfered. 3.1 Heard both sides and perused the case records. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell on record and Revenue having proper knowledge about the modus operandi of the appellant, the appellant cannot be charged belatedly on the basis of audit finding. The audit which has sat over the judgments of quasi-judicial authority, has no power either to recommend a levy or to suggest interpretation of law in the manner which shall cause absurdity or defeat spirit of justice. The input used in job work resulting with the dutiable output having also been a cogent fact by the show-cause notice itself, the present proceeding denying Cenvat credit to the appellant, is inconceivable following the decisions cited by the Appellant. 3.3 In view of aforesaid observations, the impugned order is liable to be set aside both on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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