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2018 (4) TMI 718 - AT - Central ExciseValidity of SCN - Whether issue of SCN for recovery of duty allegedly short paid on the ground of undervaluation, under the provisions of the law, Section 11A of Central Excise Act read with Rule 9B of CER 1944, was valid? - 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 - SCN not maintainable. The concerned Adjudicating/Competent Authority 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 - decided in favor of appellant.
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