2010 (2) TMI 620

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted - presumption is that an unsigned document enclosed thereto must have been accepted by the authority - appeal is dismissed
Sengupta and Kalidas Mukherjee, JJ. REPRESENTED BY : Shri Ashoke Kumar Bhattacharjee, Advocate, for the Appellant. S/Shri N.C. Roy Chowdhury, Sr. Advocate with S.K. Saha, Advocate, for the Respondent. [Order]. - The Court : This appeal was admitted on the following point : "Whether the Tribunal substantially erred in law in not considering that the duty has been demanded on the basis of an unauthorised and unauthenticated piece of paper i.e. Annexure C to the show cause notice which did not contain any signature of departmental officer and there were no party-wide, date-wise clearances?" 2. In this co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ails about how and wherefrom these figures have been calculated. This by no means, is acceptable as details of calculation without any mentioning of party-wise, date-wise clearance and period involved therein. So the contention of the appellant that the figures was arbitrary cannot be brushed aside and thereafter the Appellate Authority, Central Excise set aside the entire proceeding and impugned order also. 5. It is clear that on the aforesaid ground the appeal was allowed even without giving any chance to revenue to proceed afresh on supply of necessary information. Naturally, the revenue took this matter to Tribunal concerned and the Tribunal concerned after hearing the parties upheld the order of adjudication partly and the part m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dingly the plea of vagueness cannot be taken at a later stage. According to us this is not the authority to support the contention of Mr. Bhattacharyya that annexure to the show cause has to be authenticated and signed. Mr. Bhattacharyya despite chance being given was unable to find any rules or prescribed format prescribed in the rules or Acts whereby and whereunder the Revenue Officials are obliged to sign and authenticate it. 11. It may be a practice and procedure but unless there is a rule to that effect the practice and procedure cannot make any binding effect. We have already set out the text of the annexure "C" which speaks of mere calculation and/or the quantum which is to be found in the body of the showcause notice. Mr. Royc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X