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TMI Blog2017 (3) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant. How this particular allegation has emanated has not been brought out in the show cause notice succinctly. In absence of the allegation to confront to the appellant for rebuttal, there cannot be a plea of Revenue on the improper valuation of clearances made by the loan licencee to the appellant at a depressed value. Once the SCN fails to provide the foundation against the allega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. Therefore, there is no question of raising a further duty liability on the appellant. 2. Revenue on the other hand says that the value of clearances made by the loan licencee was not properly determined for which the assessable value thereof was depressed and that has caused prejudice to Revenue. 3. Heard both sides and perused the records. 4. When the show cause notice is thoroughly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue to allow their appeal before him. 6. Once the show cause notice fails to provide the foundation against the allegation in para 23 therein, that fails to stand. Accordingly, the appeal is allowed. 7. Before parting with this order, we express our displeasure on the manner how the show cause notice was drafted and the manner of making of adjudication without depicting allegations in SCN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try is directed to enclose copy of the show cause notice, Order-in-Original as well as the appellate order for perusal of the learned Chief Commissioner and appreciate how the Revenue has been prejudiced. If he considers it proper, these documents may also be forwarded by him to the Board with his comments for issue of appropriate guideline by Board and education of the field officers. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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