2002 (2) TMI 765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Gowri Shankar, Member (T)]. - Appeal is taken up for disposal, after waiving deposit, with consent of both sides. 2. Jagdish Sales Corpn., the appellant before us, is a manufacturer of detergent cakes. A visit by the officers to its factory showed the presence of some quantities of detergent cakes unaccounted in the stock register. Investigation by the officers also let them to believe tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sures Act, 1976. He therefore remand the matter to the Additional Commissioner for redetermining the correct value and hence duty payable on the goods. He confirmed the penalty imposed on the appellant. He confirmed the other parts of the Additional Commissioner's order. Hence this appeal. 3. The contention of the Counsel for the appellant is that since the show cause notice proceeded on an ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nch of the Tribunal in Bihari Silk & Rayon Processing Mills (P) Ltd. v. CCE - 2000 (121) E.L.T. 617 holding that a notice is not invalid under Section 11A merely for the reason that it does not specify the amount of duty that has been short-levied or short-paid. On the same analysis, it would follow that a notice which has demanded incorrect amount of duty would not be invalid on this count. It go....