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2010 (5) TMI 163 - PUNJAB & HARYANA HIGH COURTScope of show cause notice (SCN) – impact of corrigendum to the SCN – SSI units – clubbing of clearance - decision by the tribunal beyond show cause notice - in pursuance of the show cause notice, the department issued a corrigendum dated 29.9.1999 for clubbing the clearance of the goods of both the indicated firms and accordingly, the Adjudicating Authority, having clubbed the clearance of the goods, confirmed the part of demand of duty. The Commissioner (Appeals) observed that the order of clubbing was not proper and enhanced the demand of duty and amount of penalty. The Appellate Tribunal restored the order of the Adjudicating Authority in this relevant direction. The assessee has already paid the amount of duty and penalty as confirmed by the Adjudicating Authority. – Held that: - the corrigendum dated 29.9.1999 issued by the Superintendent (Adjudication) was valid and the Adjudicating Authority has rightly clubbed the clearance of goods of both the assessee's firms as well as M/s Prominent Engineering Works, for the purpose of levy of duty, which was correctly confirmed by the Appellate Tribunal
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