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2018 (10) TMI 1531 - AT - Central ExcisePrinciples of natural justice - appellant filed an appeal before the Commissioner (Appeals) contending that they had not been provided with the "working paper" enclosed with the show cause notice - Violation of Rule 7 of Valuation Rules, 2000, read with Rule 4 of Central Excise Rules, 2002 - Held that:- From a perusal of the order dated 15 December, 2008 passed by the Assistant Commissioner, Central Excise, Division-I, Allahabad that there is no statement that a copy of Annexure-A which was said to have been enclosed with the show cause notice was actually served upon appellant. The order merely mentions that despite personal hearing fixed for 14 February, 2008, 21 February, 2008 and 27 February, 2008, the party did not appear and nor did it substantiate its claim by providing any chart. The Commissioner (Appeals) has also not recorded any finding that Annexure-A was supplied to the appellant. The order passed by the Commissioner (Appeals) on 24 September, 2007 requiring the department to supply the working sheet was therefore, not complied with. The impugned orders dated 23 August 2011 and 15 December 2008, therefore, cannot be sustained and deserve to be set aside - appeal allowed.
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