Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1886 - AT - Central ExciseValidity of issuance of SCN - short paid on the ground of undervaluation - provisional assessment was pending for the relevant period - Section 11A of Central Excise Act read with Rule 9B of C.E.R., 1944 - whether the SCN issued, pending the finalization of provisional assessment is valid? HELD THAT:- The show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme, is ab initio void. Accordingly, the SCN is not maintainable. Impugned order set aside - the concerned Adjudicating/Competent Authority are directed to finalize provisional assessment of M/s Venugopal Engineering Ltd., now known as M/s Electroparts India Private Ltd. and M/s Domebell Electronics India Private Ltd., with effect from 01/03/1994 - appeal allowed.
|