Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 146 - AT - Central ExciseSCN – alleged that most relied upon documents listed in the Annexure to the Show Cause Notice other than the statements were not given to the appellants – Held that:- Show cause notice records that legible copies of the relied upon documents enclosed herewith. However, in the next breath, the show cause notice states that if the noticee desires to take copies of the said relied upon documents, they may do so at the adjudication section of the office of the Commissioner - It is therefore, doubtful whether all the relied upon documents which were voluminous were actually supplied along with the show cause notice - without the relied upon documents and quantification of the demand, the appellants are not in a position to defend their case properly - appeals are allowed by way of remand
|