TMI Blog2013 (11) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... crucial results are being awaited by them - The show-cause notice itself highlighted the crucial character of the evidence being awaited by the department. The department should be given an opportunity to pursue the matter so that the investigations could be completed within a reasonable period of time and appropriate amendment to the show-cause notice by way of addendum or corrigendum could be made and the parties could be given a reasonable opportunity of contesting the show-cause notice so amended and of being personally heard also – order set aside and the case is remanded so as to enable the department to endeavour to obtain relevant verification reports from the authorities concerned - amend the show-cause notice (if need be) on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs having been received in the Bangalore factory and hence proposed to deny CENVAT credit thereon. The relevant show-cause notice was issued on 3.7.2009 proposing to deny CENVAT credit to the firm and to impose penalties on the firm and its functionaries. These proposals were contested in replies to the notice. The adjudicating authority eventually confirmed the demand against the firm and imposed penalties on them and others. 2. The learned counsel for the appellants claims a strong prima facie case by submitting that the claim of the appellants that the materials were actually transported from the port via Bhiwandi to Bangalore is yet to be successfully rebutted by the Revenue. It is pointed out that all the essential particulars of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. It is submitted that the appellants have not conclusively proved that the inputs were physically received in their factory at Bangalore. It is further submitted that the evidence available on record cannot be discounted or depreciated for want of the aforesaid verification pending with the Commercial Tax and Regional Transport Authorities. According to the learned Addl. Commissioner (A.R.), the available evidence is in favour of the Revenue. However, in answer to queries from the Bench, the learned Addl. Commissioner(A.R.) submits that, in the show-cause notice itself, the department acknowledged the crucial nature of the transport documents sent for verification of genuineness of stamps and those sent for verification of genuinen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department (Central Excise) reserves the right to add any findings and conclusion in the investigation in the subject case on receipt of the said report. Para 11.1 of the show-cause notice highlights the verification aspect in regard to the vehicles as follows:- The report regarding verification of the genuineness of the vehicles shown on the transport documents available in the records of M/s RCP appears to be crucial in order to confirm the fact of imported goods of M/s RCP being transported from Mumbai through Karnataka Border to M/s RCP s factory at Bangalore or otherwise. This report is still awaited and the department [Central Excise] reserves the right to add any findings and conclusion in the investigation in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transport Authorities. This is a peculiar scenario which does not appear to augur well for the department. Nevertheless, for the ends of justice, we would not like to foreclose an option for the department, if any. Some amount of evidence was gathered by the investigating officers and some crucial results are being awaited by them. The show-cause notice itself highlighted the crucial character of the evidence being awaited by the department. We are of the view that the department should be given an opportunity to pursue the matter so that the investigations could be completed within a reasonable period of time and appropriate amendment to the show-cause notice by way of addendum or corrigendum could be made and the parties could be given a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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