Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 379 - AT - Central ExciseExistence of two SCNs - Invokation of extended period of limitation - Demand of differential duty - non-inclusion of warranty charges in the assessable value of goods - Held that:- it is pertinent to see that the Two SCNs cannot be issued on the same issue and by invoking the extended period in both SCNs and second SCN becomes infructuous. There is no provision to confirm the demand in both SCNs. He cannot rely on both the SCNs one for confirming the demand and the other SCN for imposing personal penalties. - Appeal allowed by way of remand
|