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of <h1>Appellant's Challenge to Duty Demand Upheld Despite Delay in Notice Issuance</h1> <h3>M/s. Shabnam Synthetics Versus Commissioner of Central Excise & Cus, Surat</h3> M/s. Shabnam Synthetics Versus Commissioner of Central Excise & Cus, Surat - TMI M/s. Shabnam Synthetics, a 100% EOU manufacturing textured/crimped yarn and knitted fabrics, was found on verification to have a shortage of 28,028 kgs of imported POY. A show cause notice demanded differential duty; the adjudicating authority confirmed a demand of Rs. 2,57,253/- with interest and imposed an equal penalty, plus a separate Rs. 50,000/- penalty on the manager/authorized signatory. Findings established illicit removal of 28,028 kgs (20,325 kgs located at Unit No.3), leaving liability for duty on 7,703 kgs; active involvement of managerial personnel was supported by statements and circumstantial evidence. Challenge to issuance delay was examined against the prescription to 'go back five years or one year from the date of issue of show cause notice'; the officer's visit was 24.06.2003 and the notice dated 13.03.2008, thus 'well within the time-limit.' The appellate tribunal found the original order 'well supported both, factually and legally' and stated it could 'do not find any reason to interfere with the order in appeal'; accordingly, 'appeal filed by the appellants is rejected.'
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