Addition merely based on SCN issued by Excise Department not sustain if CESTAT decided in favour of assessee

Zirconia Cera Tech Glazes Vs DCIT (ITAT Ahmedabad) ITAT find that in this case the basis of addition is contents of show-cause notice issued by the Excise Department. An investigation was carried out by DGCEI at assessee premises, wherein it was alleged by the Excise Department that assessee has not declared actual assessable value of goods manufactured and cleared from factory. Based on the same DGCEI issued show-cause notice, Excise department concluded that assessee was engaged in under valuation of sales and clandestine removal of goods. Only on the basis of same Assessing officer reopened...