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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Validity of SCN - The appellants are trying to defeat the ...


Appellants obstruct proceedings by seeking cross-examination of former employees; fail to dispute goods valuation with Revenue cooperation.

February 16, 2018

Case Laws     Central Excise     AT

Validity of SCN - The appellants are trying to defeat the proceedings by seeking cross examination of the people who were their employees and have now left. - They cannot escape by challenging the valuation of goods where they failed to co-operate and where reasonable opportunity has been given done by the Revenue, to give proper valuation. - AT

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