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2017 (12) TMI 1248 - AT - Central ExciseDemand of duty and penalty - SCN was issued to the appellant on account of certain debit notes raised by the appellant to their dealers - Held that: - SCN contained list of debit notes issued to various dealers however it does not contains the exact nature of expenses. It is not understood as to how the Commissioner has quantified the demand in absence of said data - The appellant have also not cooperated with the Commissioner in giving prompt explanation. While there was failure on the part of the appellant to proper defence of their matter, the impugned order also does not give any justification for quantification of duty - appeal allowed by way of remand for de novo decision.
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