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2013 (1) TMI 359 - HC - Central ExciseCenvat Credit on the excise duty paid on Cement, MS Angles, MS Channels, TMT/CTD bars, MS rounds, MS Squares, Joists, Beams etc. - assessee challenged the show cause notice on the ground that the contents thereof indicate that the respondent had predetermined the liability of the petitioner company - Held that:- The impugned show cause notice by use of the words "it is clear" at various places as pointed out clearly suggests predetermination by the respondent of the liability of the petitioner. The fact that it even quantified the amount of Cenvat Duty wrongly availed of by the petitioner allegedly, corroborates this view. Following the decision of Oryx Fisheries (P.) Ltd v. Union of India [2010 (10) TMI 660 - SUPREME COURT OF INDIA], Siemens Ltd v. State of Maharashtra [2006 (12) TMI 203 - SUPREME COURT OF INDIA] and Rajam Industries (P.) Ltd v. Dy. CTO [2010 (6) TMI 249 - MADRAS HIGH COURT] set aside the impugned show cause notice issued by the respondent with a direction to the respondent to issue a fresh show cause notice clearly indicating the issues on which prima facie the petitioner appears to have availed of the Cenvat Credit allegedly without justification . While issuing such show cause notice, the respondent should ensure that it does not indicate any premeditation or prejudgment by the respondent. In case any such fresh show cause notice is issued by the respondent, the respondent shall also furnish the material on the basis of which the show cause notice is issued and give reasonable opportunity to the petitioner to file its objections with supporting material apart from personal hearing (if sought by the petitioner) and then pass a reasoned order in accordance with law.
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