2015 (12) TMI 323

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.... R. Gurunathan, AR, for the Respondent. ORDER After hearing both the sides in detail, I found that the appeal itself has to be decided in this case even though learned AR opposed the observation and submitted that matter may be decided finally at a later stage and stay application alone be considered at this stage. This is because in my opinion the whole proceedings initiated culminating in ....

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....note of the fact that according to the appellant's letter the credit of Service Tax had been taken on the material sent for further rolling and therefore, it cannot be called outward freight in respect of goods cleared from the factory gate, show cause notice was issued on 29-5-2013 proposing to deny Cenvat credit of Rs. 8,07,284/- with interest and also imposition of penalty. 3. Original ....

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....ls) observed that they have not proved their submissions. 5. The above observations would show that the original claim made by the appellants that they had cleared the goods to job workers was not verified before issue of show cause notice and was subsequently held to be incorrect because the appellant did not prove. This is an offence case and departmental officers seem to think that appe....