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2013 (11) TMI 1467 - CESTAT BANGALOREDenial of CENVAT credit on inputs Exported – Revenue was of the view that no evidences has been received in the factory for the export – Show cause Notice issued even verification reports were being awaited – Held that:- More than two years have elapsed since the order was passed but still there is no indication of any verification reports having been received by the department from the Commercial Tax Authorities or the Regional Transport Authorities - This is a peculiar scenario which does not appear to augur well for the department - Some amount of evidence was gathered by the investigating officers and some crucial results are being awaited by them - The show-cause notice itself highlighted the crucial character of the evidence being awaited by the department. The department should be given an opportunity to pursue the matter so that the investigations could be completed within a reasonable period of time and appropriate amendment to the show-cause notice by way of addendum or corrigendum could be made and the parties could be given a reasonable opportunity of contesting the show-cause notice so amended and of being personally heard also – order set aside and the case is remanded so as to enable the department to endeavour to obtain relevant verification reports from the authorities concerned - amend the show-cause notice (if need be) on that basis and undertake de novo adjudication of the case after following the principles of natural justice.
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