Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2007 (5) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s cleared by the appellants. In these circumstances, we are not in a position to uphold the impugned order - appeal allowed - decided in favor of appellant. - E/408/01-Mum - A/411/2007-WZB/C-I/(EB) - Dated:- 21-5-2007 - S/Shri T.K. Jayaraman, M.V. Ravindran, JJ. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : T.K. J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndicated the clear details of the goods manufactured and cleared by the appellant. In fact, no proper investigation has been done. That is why the show cause notice appears very vague. The original authority in his order confirmed the demand of duty but there is no quantification and he has imposed a penalty of 40% of the demand so worked out. He has also directed the Range Superintendent to work .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y duty liability. 5. On a careful consideration of the entire matter we find that in the absence of proper investigation and correct show cause notice, the impugned orders suffers from the vice of vagueness. There is no quantification of the demand and there is also no quantification of the goods cleared by the appellants. In these circumstances, we are not in a position to uphold the impugned o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates