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2017 (3) TMI 1500 - CESTAT ALLAHABADValidity of SCN - demand not quantified in SCN - Benefit of SSI under N/N. 1/93-CE dated 28.02.1993 - Revenue's case is that since the final products were exempted and therefore untrimmed goods, which were intermediate goods manufactured for making final products, should attract duty - Held that: - the SCN dated 26.06.1997 has not quantified the demand raised. It has mentioned that the quantification would be done at the stage of adjudication. As the demand was not quantified through the SCN such SCN is not sustainable. There has been total failure of framing of charges. Therefore, the said SCN dated 26.06.1997 is not sustainable - appeal allowed - decided in favor of appellant.
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