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2015 (12) TMI 323 - CESTAT BANGALOREDenial of CENVAT Credit - outward freight charges - Place of removal - Held that:- Observations would show that the original claim made by the appellants that they had cleared the goods to job workers was not verified before issue of show cause notice and was subsequently held to be incorrect because the appellant did not prove. This is an offence case and departmental officers seem to think that appellant should anticipate the requirements of the department and produce evidence at every stage. The audit party nor the Range Officer nor the original authority insist on verification of the documents or ask for the documents to check the claim of the appellant whether it is correct. In my opinion the claim of the appellant which has not been contradicted on the basis of evidence in the form of statement, mahazar or transportation documents, etc., no case has been made out by the Revenue. - Decided in favour of assessee.
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