2007 (6) TMI 103

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..... /KOL/2007 - Dated:- 21-6-2007 - [Order per] - Heard both sides. 2. Learned Counsel for the Appellant submitted that when the Appellant was a small-scale industry and not liable to tax, and as well-established by the learned Adjudicating Authority that the incidence of duty was not passed to any consumer, disturbing the Adjudication Order is only an abuse of the process of law. It was also s .....

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..... ). To protect the interest of Revenue, any Order passed, which is prejudicial to the interest of Revenue, is liable to be revised under that Section by the Commissioner of Central Excise. To do so, the Show-Cause Notice has to bring out clearly the proposition as well as the documents relied upon and the documents liable to be discarded. Perusal of the Show-Cause Notice dated 19-10-2004 does not t .....

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..... expenditure being charged to Profit and Loss Account gives light to the position of passing of the incidence of duty to the ultimate consumer. According to the normal accounting principle, any expenditure charged to Profit and Loss Account reduces the profit of a concern without demonstrating the transferred burden of tax to the ultimate consumer. In absence of any clear-cut basis to throw light h .....

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