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TMI Blog2017 (4) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to take a view on merit, taking into account the facts and circumstances of each case, as to whether the enquiry is of roving nature or whether the provisions of Section 106 (2) of the Act are attracted to such cases - The appellant cannot rely on the SCN, dated 17.10.2014 to substantiate the case of the appellant as the said sSCN was served on the respondent assessee after the assessee had tendered the declaration on 31.12.2013 - appeal dismissed - decided against Revenue. - CENTRAL EXCISE APPEAL NO. 12/2016 - - - Dated:- 13-4-2017 - SMT. VASANTI A NAIK AND MRS. SWAPNA JOSHI, JJ. Shri S.N. Bhattad, Advocate for appellant By this central excise appeal, the Commissioner of Central Excise, Nagpur has challenged the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2014 to submit that an enquiry was pending against the respondent assessee on the date, on which the respondent assessee had made the declaration. It is stated that the declaration made by the respondent assessee was palpably false and hence, the Commissioner had rightly held that the Revenue was justified in holding that the declaration was liable to be rejected as an enquiry was initiated against the respondent assessee by the DGCEI. It is submitted that a similar view has been expressed by the Hon ble Supreme Court in the case of Union of India and others Versus Charak Pharmaceuticals (India) Ltd., reported in (2003) 11 SCC 689. On hearing the learned Counsel for the appellant and on a perusal of the orders of the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, the Tribunal rightly held that by the said communication, the assessee was called by the DGCEI to produce the documents like the balance sheets, profit and loss account and all the other documents that are mentioned in the said communication, in the enquiry of roving nature without giving any details of any particular transaction or particular matter with regard to which the enquiry was sought to be made. Only by quoting the provisions of Section 14 of the Central Excise Act in the communication dated 19.2.2013, the DGCEI asked the petitioner to produce almost all the documents pertaining to the financial years 2008-09 to 2011-12 without mentioning any reasons for seeking the said documents or without seeking any particular documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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