TMI Blog2017 (4) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent has availed the MODVAT credit u/r 57A or otherwise. Therefore, the learned Commissioner has rightly dropped the proceedings on the ground that SCN cannot be issued on presumption and assumption. The allegation of SCN should be supported by documentary evidence which was not done so while issuing SCN - it is not permissible in law to issue a blanket SCN without the support of any evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped the proceedings of the show cause notice on the ground that the allegations of show cause notice with regard to the contravention of the Condition No. V(A) of the notification has not been adduced by any evidence regarding availment of MODVAT credit under Rule 57A. The learned Commissioner in the adjudication order merely held that duty cannot be demanded on presumption that violation of condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. None appeared on behalf of the respondent despite notice. 6. On careful consideration of the submissions made by learned AR and on perusal of the records, we find that the show cause notice denying the exemption Notification No. 203/92-Cus. was issued without support of any evidence that whether the respondent has availed the MODVAT credit under Rule 57A or otherwise. Therefore, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s. Neo Sack Ltd. on a similar issue held that notice to show cause must clearly specify the reason to it and there must be some basis to issue the notice and that the notice cannot be issued demanding duty once exemption is granted merely on the presumption that the exemption has been wrongly granted. There must be some basis for issue of notice. In para 9 of the said order, Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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