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2017 (6) TMI 1063 - AT - Central ExciseValuation - Annual Capacity of production - Gutkha - pan masala packing machines - scope of SCN - Held that: - the SCN is vague and contradictory. There is no allegation in the SCN that the declaration dated 10/07/2008 was found to be mis-declared or more number of packing machines were found to be in operation in contrast to the declaration. Further, as alleged in the SCN is that there was an inspection and verification in the factory on 16/07/2008 of the appellant, is also without any basis, as no such document have been brought on record, as the relied upon document - appeal allowed - decided in favor of appellant.
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