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2017 (5) TMI 1452 - AT - Central ExciseCENVAT credit - improper and irregular availment of credit of duty without actually receiving the inputs - correctness of SCN - Held that: - the entire basis of the SCN is in question and the department has not proved the basis for the Annexures and the allegations raised in the show cause notice. The entire proceedings are obviously hobbled ab initio incoherence and errors. The appellant then, is being asked to defend the indefensible and to show cause to allegations which are shredded is unintelligibility. In the case of Ispat Industries Ltd. Vs. CCE, Nagpur [2012 (11) TMI 147 - CESTAT, MUMBAI], the Tribunal held that for every case, SCN is the foundation and the assessees are required to defend the allegation made in the show cause notice. The flaws in the SCN are fatal to the proceedings and hence the impugned order will require to be set aside - appeal allowed - decided in favor of appellant.
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