Mere use of words ‘willfully suppressed’ not enough to validate show cause notice

Commissioner of Cenral Excise Vs Tata Steel Limited (Calcutta High Court) Facts- The respondent assessee is a manufacturer of Ball and Roller bearing classifiable under Sub-heading No. 8482 of the Central Excise Tariff Act, 1985.The respondent assessee upon availing Cenvat Credit on the duty paid, a part of such raw materials procured by them is sent out for processing work to job workers. After processing is completed, the races are brought back factory which are used in the manufacture of bearings. The waste and scrap generated are not brought back but duty and cess was being paid by the res...