2007 (6) TMI 103

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....ed that when the Appellant was a small-scale industry and not liable to tax, and as well-established by the learned Adjudicating Authority that the incidence of duty was not passed to any consumer, disturbing the Adjudication Order is only an abuse of the process of law. It was also submitted that learned Commissioner has not at all considered rationality of accounting, but whimsically made his ob....

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....o be revised under that Section by the Commissioner of Central Excise. To do so, the Show-Cause Notice has to bring out clearly the proposition as well as the documents relied upon and the documents liable to be discarded. Perusal of the Show-Cause Notice dated 19-10-2004 does not throw light the manner in which Revenue was prejudiced and why Chartered Accountant's Certificate which was considered....

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....to the ultimate consumer. According to the normal accounting principle, any expenditure charged to Profit and Loss Account reduces the profit of a concern without demonstrating the transferred burden of tax to the ultimate consumer. In absence of any clear-cut basis to throw light how the incidence of duty was passed on to the customer, following the judgment in the case of Solar Pesticides report....