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CX - Appellant should not suffer for dereliction of duty by Revenue - Appeal Allowed for this: CESTAT

By TIOL News Service

NEW DELHI, AUG 12, 2014: NORMALLY, for the failure of the Revenue, the assesse is punished and the Department not prone to irritants like accountability often get away with it.

Not always. Not this time.

This case is before the Tribunal in its second round.

The Show Cause Notice neither questioned genuineness of the transaction nor use of the goods in manufacture. The invoice disclosed the name and address of manufacturer consignor instead of second stage dealer. Revenue's charge is that the particulars of excise duty were not furnished by the appellant.

The Tribunal observed that the Department was not conscious to enquire either genuineness of the transaction or questioned use of the goods in manufacture. There were ample opportunities for Revenue to enquire in this respect during de novo adjudication. It is a flimsy plea today that the particulars were not given on invoice. There was dereliction of duty by Revenue under law, for which the appellant should not suffer, for which appeal is allowed .

Adjudicating officers - be careful, sometimes you have to prove the charges.

(See 2014-TIOL-1478-CESTAT-DEL)


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