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TMI Blog2013 (11) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to a factory at Bangalore via Bhiwandi. One of the co-applicants is the Managing Partner of the firm and the other co-applicant is the Manager of the firm, both of them aggrieved by the respective penalties imposed on them. After a perusal of the records, and hearing both sides, we find that the appellant-firm took CENVAT credit to the above extent on copper scrap druids which were imported in 159 consignments and cleared on payment of duties of customs including CVD at Nhava Sheva port. These goods were claimed to have been transported to godowns situated at Bhiwandi, from where the goods were claimed to have been transported to Bangalore. The department, after certain investigations into the activities of the firm held through the Dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Regional Transport Authorities concerned for verification, that no report adverse to the appellant was received by the department from the Transport Authorities, that verification of the check-post stamps on the transport documents and verification of the genuineness of the transport vehicles were crucial to any decision on the question whether the materials on which the CENVAT credit in question was taken were actually received in the factory at Bangalore. But the show-cause notice was issued without such verification. We have also heard the learned Addl. Commissioner (A.R.) who has mainly relied on the statements given by the Managing Partner of the firm and two transporters viz. M/s Subham Road lines and M/s Varana Road lines. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the appeals must be summarily disposed of by way of remand. Accordingly, after dispensing with predeposit, we take up the appeals. We have already noted that the show-cause notice itself highlighted the crucial nature of verification pertaining to the transport documents produced by the appellants and the transport vehicles mentioned by them. Para-11 of the show-cause notice states this aspect regarding the transport documents a follows: The report regarding verification of the genuineness of the stamps of the STCP 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have issued show-cause notice exclusively on the basis of the evidence gathered by it. The above observations contained in the show-cause notice might imply that the sufficiency of evidence to support the allegation of the department is not clear from doubt. It would further appear that the investigations were not concluded and may be considered to be inconclusive till the receipt of the report of the aforesaid verifications. The show-cause notice was issued on 3/7/2009 even while such verification reports were being awaited. The case was adjudicated by the Commissioner on 14/12/2010 without waiting for conclusion of investigations and consequential amendments to the show-cause notice. More than two years have elapsed since the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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