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Central Excise - Highlights / Catch Notes

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Short payment of Central Excise duty - allegation of ...


Alleged Undervaluation of Hair Dye: Premature Show Cause Notice Challenged Before Final Provisional Assessment Finalization.

May 30, 2023

Case Laws     Central Excise     AT

Short payment of Central Excise duty - allegation of undervaluation of liquid hair dye - The revenue itself has directed the assessee to furnish the bond since the assessment is provisional - the issuance of show cause notice without finalisation of the provisional assessment is premature and liable to be quested - AT

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