2003 (9) TMI 629

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....of Rule 57CC which arose as a result of the appellant having utilised inputs of which credit under 57A was taken in the manufacture of exempted final product. The second paragraph of the notice alleged that the appellant had eluded "common raw material like packing material and inactive ingredients on which Modvat credit availed under Rule 57A used both in the excisable goods and exempted goods." Neither the body of the notice nor the annexure specified the details of the inputs which, it was alleged were used in the manufacture of exempted goods. The annexure only refer to invoices which exempted final product, Malarid tablets, Mebendazole tablets and Pyzit were used. 3. In its reply the assessee pointed that "the subject notice suff....

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....ained, the Commissioner (Appeals) dismissed the appeal. Hence this appeal. 5. The excerpts that have been reproduced above from the notice, the order-in-original and the appellate order indicate very clearly that absolutely no material was cited in the notice on the basis of which the appellant could have made its submissions. The notice did not specify any input which was used in the manufacture of the exempted product; nor did it specify any document such as supplier's invoice etc. on the basis of which such a conclusion could be arrived. In the order, the Asstt. Commissioner has totally failed to consider the contention of the assessee that the omission to include this information in this case crippled its ability to answer the not....