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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Validity of demand / show cause notice - Merely because an audit ...


Demand Notices Require Independent Assessment Beyond Audit Objections by Adjudicating Authority, Not Justified Solely by Audit Party's Concerns.

January 12, 2018

Case Laws     Central Excise     HC

Validity of demand / show cause notice - Merely because an audit party had raised an objection, ipso facto, that cannot be the sole reason for issuing the show cause notices, as the Adjudicating Authority is a Quasi Judicial Authority and is legally bound to adjudicate the case independently and judiciously - HC

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