2010 (2) TMI 620

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....basis of an unauthorised and unauthenticated piece of paper i.e. Annexure C to the show cause notice which did not contain any signature of departmental officer and there were no party-wide, date-wise clearances?" 2. In this connection it is apposite to set out the contents of the Annexure C at page 85 - "DETAILS OF CALCULATION Assessable value on which CF Central Excise duty payable duty has not been paid Rs. 22,12,890.00                                                   Rs. 1,....

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....ock and thereby evaded excise duty. On the basis of the result of the search and seizure show cause notice was issued. The Additional Commissioner, viz., Central Excise heard on cause being shown by the Assessee. However, the Commissioner of Central Excise viz., the Adjudicating Authority over ruled the objection and imposed duty payable and also penalty. This order of the Adjudicating Authority was taken to appeal and the Commissioner of Appeal found that the Annexure C is an unauthenticated piece of paper without any signature by the departmental officers containing two sets of figures viz., assessable value and central excise duty payable. It has no reference to any records and statements or any details about how and wherefrom these figu....

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....t it could not be understood under what head what amount is chargeable. Therefore, he submits that the Appellate Authority was justified in recalling and reversing the entire thing. 8. In support of his submission he has brought a decision of Bombay High Court reported in 1987 (32) E.L.T. 534 (Bom.) = 1987 Vol. 13 ECR 948 and he has drawn our attention to paragraph 6. 9. We have noted this paragraph and it appears to us that this judgment has not dealt with the question of necessity of authentication and signature of the annexure rather it went on the basis of vagueness. 10. However, after observing this the Division Bench held in the event the party concerned understands and proceeds accordingly the plea of vaguenes....