2007 (5) TMI 382

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..... 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 .....

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..... 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 .....

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..... 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 .....

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