- (1.) The Court : This appeal was admitted on the following point: Whether the Tribunal substantially erred in law in not considering that the duty has been demanded on the basis of an unauthorised and unau-thenticated 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. 1,77,031.00 Rs. 22,73,682.00 Rs. 1,81,889.00 Rs. 12,05,477.00 Rs. 96,488.00 Rs. 85,76,434.45 Rs. 6,96,114.72
(3.) It is an admitted position that this Annexure C is part of the show cause notice and there is no challenge against the show cause notice with regard to the authority or signature or authenticity However annexure of the same was under challenge.;