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2011 (1) TMI 993 - AT - Central ExciseStay application - waiver of pre-deposit - appellants have opted for provisional assessments - without hearing the appellants, the final assessments were made holding that the appellants have failed to produce the duly certified certificate of their assessable value by the Chartered Accountant - appeal was rejected holding that the appellants have failed to comply with the condition of Section 35F of the Central Excise Act, 1944 - Held that:- No notice was given to the appellants to produce the required documents to finalize the assessments and it is alleged that the appellants have failed to produce the Chartered Accountant's certificate, which has no merits, order set aside and matter remanded back to the original adjudicating authority to re-adjudicate the case after giving a reasonable opportunity to the appellants to produce the required documents, appeal is allowed by way of remand.
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