Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 178 - AT - Central ExciseValuation of goods - Non inclusion of value towards the shrinkage and amount of transportation charges - Held that:- show cause notice does not rely upon any documents which indicate the value which is attributed to the transport and octroi in the said show cause notice. The said show cause notice blindly states that transport charges and octroi are to be included in the assessable value of the goods without evidencing that the said transport charges and octroi are paid by the appellant and the amount which in indicated in the show cause notice is the amount which has been deduced from the records maintained in the appellant’s premises. It is a settled law that when the department raises demands on the assesse, the onus has to be discharged by the department by submitting tangible evidences. In the absence of any such evidence which indicates the specific amounts as have been paid by the appellant, the entire fulcrum of the show cause notice is displaced and any order confirming the demand raised on such show cause notice has to go. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
|