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2017 (4) TMI 13 - AT - CustomsN/N. 203/92-Cus., dated 19-5-1992 - contravention of the Condition No. V(A) of the notification by availing Modvat Credit - validity of SCN - Held that: - the SCN denying the exemption N/N. 203/92-Cus. was issued without support of any evidence that whether the respondent has availed the MODVAT credit u/r 57A or otherwise. Therefore, the learned Commissioner has rightly dropped the proceedings on the ground that SCN cannot be issued on presumption and assumption. The allegation of SCN should be supported by documentary evidence which was not done so while issuing SCN - it is not permissible in law to issue a blanket SCN without the support of any evidence - appeal dismissed - decided against Revenue.
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