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2018 (11) TMI 220 - AT - Central ExciseDemand of Central excise duty - demand on the ground that activity amounting to manufacture which was exempted under Clause (c) of Sl. No. 30 of N/N. 25/2012-ST - assessing officer without going in to matter in detail passed the order - principles of natural justice - Held that:- The assessing officer cannot conclude a proceeding based on his assumptions or presumptions; he has to weigh each case on the facts unearthed as a result of investigation. When there are allegations and counter-allegations, it is expected that a further investigation be done, to unearth the real facts. The assessing officer without any reference to any further investigation and by simply relying on the invoice which did not even specify whether they are manufacturing those items for the assessee alone, has concluded the proceedings to hold it against the assessee. It is a settled position of law that the jurisdiction of the Central Excise authorities is specific and equally so when it comes to the questioning of correctness, legality or otherwise of the tax paid by the service providers, by the Central Excise Officers having jurisdiction over the service recipients/assessees availing the credit. Demand not sustainable - appeal allowed - decided in favor of appellant.
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