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TMI Blog2016 (12) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... is vague and does not make any sense on reading the same, we consider that the proceedings arisen out of said show cause notice are totally vitiated. It is requirement of the law that a person who has been called upon to show cause should clearly understand the contentions of Revenue for raising the demand - Appeal allowed - decided in favor of the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... they have manufactured Electric motors and parts thereof i.e. Stators and Rotors (falling under T.I. no. 30D and heading No. 8503-00 of Central Excise Tariff in 1985-86 and 1986-87 respectively) from Electrical Stamping (8311.00) and D.C. Rotors (8503.00) purchased from M/s. Sharma Electricals, Varanasi without submitting the annual declaration and without obtaining a Central Excise Licence. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is utilized for sales promotions etc. The value of Rotors and Stators have been determined under Section 4 read with Valuation Rules 6(a) of 1975. The said Messrs Shilpi Enterprises, Club Road, Varanasi Cantt are hereby required to show cause to the Collector of Central Excise, Allahabad why a penalty should not be imposed on them under Rule 226 and 173-Q of the Central Excise Rules, 1944 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice and Annexure 'A' enclosed to the said show cause notice, we found that the show cause notice is not in a position to reveal the reason for issue of said show cause notice. The facts and the provisions of law on the basis of which said conclusion is drawn by Revenue that differential Central Excise duty of ₹ 35,788.93 and 44,522.00 was payable are not forth coming from the said show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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