TaxTMI 
TaxTMI 
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 ?
Issuance of SCN based on Best judgement under Central Excise provisions
27 Mar 2020 
7 Replies 
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Best judgement assessment: Department may issue SCN based on available records when assessee fails to produce documents.
Where an assessee fails to provide records, the department may quantify duty and issue an SCN using available records, reasonable means or collateral evidence under valuation and excise procedural rules; the burden to prove correct duty for re-determination lies with the assessee, and failure to comply with summons may invite prosecution under general penal law. (AI Summary)
Where an assessee fails to provide records, the department may quantify duty and issue an SCN using available records, reasonable means or collateral evidence under valuation and excise procedural rules; the burden to prove correct duty for re-determination lies with the assessee, and failure to comply with summons may invite prosecution under general penal law. (AI Summary)