Issuance of SCN based on Best judgement under Central Excise provisions

[Rajesh Kumar]

Please let me know the right provisions under which SCN can be issued under central excise when party did not submit documents/figures asked by the department. Can Department issue SCN based on Best judgement method ? What will be the method of calculation ?

AI Summary

Can Show Cause Notices be issued under Central Excise using best judgment method for missing documents? A discussion on whether a Show Cause Notice (SCN) can be issued under Central Excise provisions using the best judgment method if a party fails to submit required documents. One participant explains that an officer can issue an SCN based on available records, allowing the assessee to contest and provide correct duty calculations. Another participant notes that earlier rules allowed for best judgment assessments, but newer rules do not. Others clarify that SCNs can be issued based on available records and emphasize the department's broad powers to gather necessary information from various sources. The discussion also highlights the legal framework for issuing SCNs under Central Excise rules.