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2012 (11) TMI 637 - AT - Central ExciseCenvat credit - duty paid goods was sold by assessee - goods were not accepted by the buyers, it was returned back - buyer issued invoices wherein duty payment column showed as “nil” – Held that:- They have made exercise on the basis of audit advice - authorities should independently examine the allegation, if any, and if required, conduct inquiry and then it should come to a rational conclusion discharging the statutory duties. Such an essential exercise is absent in the orders passed by both the authorities below - order merely pointed out certain defects. Neither there was any inquiry conducted against the buyer nor any investigation made into the record of the appellant with the version of supply of goods. In absence of proper inquiry into the material fact an arbitrary order passed becomes unsustainable - appeal is required to be allowed dispensing requirement of pre-deposit
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