Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the adjudication order could be sustained when the quantum of duty for the subsequent period was not quantified in the order itself and the matter required reconsideration.
Analysis: The order confirmed duty for the earlier periods but left the calculation of duty for the subsequent period to the jurisdictional Assistant Commissioner. The demand had not been quantified even after a substantial lapse of time. The adjudicating authority was required to specify the demand in the adjudication order and to pass a self-contained speaking order dealing with the appellants' submissions after granting an opportunity of hearing.
Conclusion: The matter required re-examination by the jurisdictional Commissioner of Central Excise and was remanded for passing a fresh speaking order in accordance with law.