2017 (12) TMI 1248

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Respondent ORDER Per: Raju This appeal has been filed by M/s. Samruddhi Industries Ltd against partial confirmation of demand of duty and imposition of penalty. 2. Ld. Counsel argued that demand of show cause notice was issued to the appellant on account of certain debit notes raised by the appellant to their dealers. The said debit notes were raised on account of catalogue, key-chains, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oney recovered by debit notes in respect of advertising and publicity expenses. He argued that they have sought time from the Commissioner to examine all the debit notes and to come to proper quantification, however Commissioner did not allow the time and went ahead with adjudication. 3. Ld. A.R. relies on the impugned order, he pointed out that numerous opportunities were given to the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X