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2018 (5) TMI 1113 - AT - Central ExciseShort payment of Central Excise duty - inclusion of margin of profit in the conversion charges/job charges - validity of SCN - Held that: - no such statement have been made to rely upon document (RUD) nor any invoice/bills raised by the appellant on Kanoria Chemicals have been made RUD in the show cause notice - Further we find from the copy of cost statement duly certified by the Chartered Accountant, have been annexed by the appellant - assessee in the appeal paper book, wherein it is demonstrated that the conversion charges received by the appellant from Kanoria Chemicals includes element of profit as their costing for each Financial Year is less per M.T. than the conversion charges received per M.T. The SCN is vague and at the same time misconceived - Appeal allowed - decided in favor of appellant.
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