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2010 (1) TMI 442 - AT - Central ExciseValuation- The issue involved in this case is under valuation of pigments dyes and binders cleared by the appellants during the period from 1985-86 to 1995-96. The Revenue is in appeal against the order of the Commissioner (Appeals) who has held that in absence of any evidence of under valuation by the appellants produced by the Revenue, the admitted differential duty payable worked out as Rs. 18,01,878/- should be accepted. Held that - show cause notices were issued without proper application of mind or without proper verification of records. Under these circumstances the order of the Commissioner (Appeals) is reasonable. Consider that it would be appropriate to treat the matter as closed. Accordingly, reject the appeal filed by the Revenue.
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