2018 (11) TMI 220

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....he Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The appellant is registered with the Department vide Central Excise Registration Certificate and are engaged in the manufacture of Articles of Plastic falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985 and are availing CENVAT Credit on inputs and input services and utilizing the same for paym....

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..... AC (AR) Shri. R. Subramaniyan appeared on behalf of the Revenue. 4.1 During the course of hearing, Ld. Advocate submitted that the demand has been confirmed solely based on the fact that the job work activity carried on by the appellant at its Attibele Unit, Bangalore, was treated as manufacture which according to the Revenue, was exempted from payment of service tax; the appellant's Attibele....

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....the rival contentions, perused the documents placed on record and have also gone through the Orders/judgements referred to during the course of arguments. 7.1 On a perusal of the Order-in-Original and the findings of the adjudicating authority, I find that there was only an allegation that the appellant's Attibele Unit amounted to an activity of carrying out intermediate production process as j....

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....t. The assessing officer cannot conclude a proceeding based on his assumptions or presumptions; he has to weigh each case on the facts unearthed as a result of investigation. When there are allegations and counter-allegations, it is expected that a further investigation be done, to unearth the real facts. The assessing officer without any reference to any further investigation and by simply relyin....