2018 (1) TMI 1559

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....mber (J) 1. The assessee is absent despite notice and as such heard the Learned AR and perused the records. 2. On perusal of the show cause notice dated 23-12-2008, we find that the same was issued on the fact that, on scrutiny of records of the appellant it was observed that they had raised supplementary invoices for the price escalation received by them from their customers in respect of goods....

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....ted by the assessee vide letter(s) dated 16-4-2008 and 24-11-2008 furnishing details of differential duty paid on supplementary invoices issued by them and interest payable thereon. However, such data has not been made part of the show cause notice by annexing the same. 4. In this view of the matter we hold that the show cause notice is vague as it does not disclose the basis or period of default....