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2010 (12) TMI 442 - HC - Central ExciseEvasion of duty - Department received information about evasion of duty by the petitioner and issued a show cause notice alleging that it was availing CENVAT credit, without actual receipt and use of the same in manufacturing of final product - As per proposal of the Chief Commissioner, the assessee availed credit on G.C. Sheets which were not used for manufacturing of goods - This proposal was based on investigation and the statements - The Chief Commissioner gave personal hearing to the representative of the petitioner - Before passing of order, the Member of the Board also considered the representation and comments of the petitioner. It cannot be held that the impugned order is without any basis or material or justification - The conclusion is that the allegation was, prima facie, established - Having regard to the nature of power, the Board is not expected to finally adjudicate on the matter - There was no occasion for further or enhanced restrictions in the absence of any fresh material or circumstance - There is no discussion for imposing higher restrictions in the impugned order over and above - To this extent, contention on behalf of the petitioner has to succeed - Hence, partly allow this petition and set aside the impugned order
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