2016 (12) TMI 1263

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....l Gupta, Advocate for the appellant Shri Rajeev Ranjan, Joint Commr. and Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department Per Mr. Anil G. Shakkarwar : The present appeal is involving exemptions allowed through Notification No. 85/1985 dated 17.03.1985 and Notification No. 175/1986 dated 01.03.1986. 2. After hearing the learned counsel for the appellant for sometime we have gone....

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....ors and rotors so manufactured by them without payment of Central Excise duty in excess of the exemption granted vide Notfn no. 85/85 dated 17.3.85 amounting to the value of Rs. 6,81,694-00 and Central Excise duty Rs. 35,788-93 paise in the year 1985-86 and amounting to the value of Rs. 4,45,522-00 and Central Excise duty Rs. 44,522-00 paise in the year 1986-87 in excess of the exemption granted v....

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.... under Rule 9(2) read with Section 11-A of the Central Excise and Salt Act, 1944 by involing them extended period of 5 years of the said section as M/s. Shilpi Enterprises have suppressed the facts by not taking out licence, filing any classification list, declaration and any other return to show the value of the clearance during the above period and have willfully evaded the Central Excise duty o....

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....sense on reading the same, we consider that the proceedings arisen out of said show cause notice are totally vitiated. It is requirement of the law that a person who has been called upon to show cause should clearly understand the contentions of Revenue for raising the demand. The said show cause notice is not in a position to reveal the contention of Revenue which is basis for raising the demand.....