TMI Blog2012 (11) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... not fit for consumption - There is no testing of goods done at any stage. When the intention to cause evasion remained absent, the belated show cause notice dated 25-1-2010, in absence of any mala fide shall not bring the appellant to the fold of law - Neither any cogent evidence nor suppression brought on record to penalize the appellant. In absence of wilful breach of law, the penalty proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elies on the decision of the Apex Court in the case of CCE v. H.M.M. Ltd. - 1995 (76) E.L.T. 497 (S.C.). 3. Learned DR on the other hand says that when the goods came back not being consumable, the appellant is bound to reverse the Cenvat credit availed earlier on manufacture of such returned goods. Rule 16 of Central Excise Rules, 2002 does not call for any testing of goods returned. 4. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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