2019 (5) TMI 1225

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.... of Toolings which have been captively used for manufacture of final product which has been cleared on payment of duty but particularly during the impugned period appellant manufacture Tooling and purchase the same from M/s OCL Iron and Steel Ltd. and used the said Tooling in manufacture of the final product and raised invoice on their buyer with regard to the Tooling. Revenue is of the view that the appellant themselves has manufactured Tooling which has been captively used by them as they have raised invoice for tooling, therefore, they are not entitled under Notification No. 67/95 of Central Excise. In these set of facts the show cause notice was adjudicated to the appellant to demand duty on the appellant which was later converted into ....

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....ngs are to be avoided and cannot be appreciated. In future if these type of activities are found in the adjudication order the same should be dealt with strictly by this Tribunal. We further take note of the fact that the learned Commissioner (Appeal) also did not examine the facts of the case and pass the order in routine manner which should be avoided. In fact, the authorities below, who are adjudicating the case, are required to apply their mind judicially and required to pass the orders judiciously in course with law. In this case we note the fact that the Adjudicating authority as well as the learned Commissioner (Appeal) have not applied their mind and perused the records and pass the order in routine manner. 7. As we have found fr....