2018 (3) TMI 1500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....None - for respondent ORDER Per: Ramesh Nair This appeal is directed against order-in-original No.114/2008/CAC/CC/KS dated 24.07.2008 whereby learned Commissioner dropped the proceeding of the show-cause notice dated 09.06.1998. 2. The fact of the case is that in the show-cause notice it was alleged that the respondent is not entitled for exemption notification no.203/92-Cus dated 19.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elying on the judgment of the Hon'ble Supreme Court in Chandrapur Magnet Wires (P) Ltd. {1996 (81) ELT 3 (SC)] dropped the proceedings. 3. Ms. Vinitha Sekhar, Jt. Commissioner, learned A.R. appearing on behalf of Revenue reiterates the grounds of appeal. She submits that the adjudicating authority has erred in arriving at the conclusion that no input stage credit has been availed in respect of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submission made by learned A.R., we find that no documentary evidence was relied upon in support of the allegation made in the show-cause notice. Therefore, whatever allegation made by Revenue is made on assumption and presumption and on that ground itself the proceeding was supposed to be dropped. However, on perusal of the impugned order, we find that the Commissioner has categorically recorded ....