https://www.taxtmi.com/caselaws?id=337051 The Commissioner (Appeals) dismissed the department's appeal in a case involving jurisdictional issues and fraudulent availment of benefits on DEPB Scrips. The Commissioner held that the DEPB scrips were not per se forged, and the appellants were not aware of any fraud. The duty demand and interest were set aside, with the Commissioner determining that the entire process was flawed from the start due to the Show Cause Notice being issued without jurisdiction. Consequently, the department's appeal was found to lack merit, and consequential reliefs were granted to the assessee. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337051 The Commissioner (Appeals) dismissed the department's appeal in a case involving jurisdictional issues and fraudulent availment of benefits on DEPB Scrips. The Commissioner held that the DEPB scrips were not per se forged, and the appellants were not aware of any fraud. The duty demand and interest were set aside, with the Commissioner determining that the entire process was flawed from the start due to the Show Cause Notice being issued without jurisdiction. Consequently, the department's appeal was found to lack merit, and consequential reliefs were granted to the assessee. Case-Laws Customs Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337051