1992 (4) TMI 163

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....ndal, SDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - For hearing the applicant's appeal on merits, they are required to deposit a sum of Rs. 3,09,611.49/- towards duty and Rs. 30,000/- towards penalty. 2. Shri Attar, the Manager on behalf of the applicant pleaded that the show cause notice was issued on 6-6-1988 covering the period 1-3-1986 to 6-6-1986 by Supdt. ....

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....e, the show cause notice issued by the Supdt. cannot survive and the Addl. Collector could not have issued a corrigendum to a notice, which has been held as void. On this prima facie ground, he sought for stay. 3. Shri Mondal, the ld. SDR on the other hand contended that the order of the Collector (Appeals) does not specifically set aside the notice issued, though he has observed that the ....

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.... invoking the extended period. The Asstt. Collector directed them to place the papers before the Collector for such action necessary and such action would also include issue of a notice. We are prima facie of the view that the Collector (Appeals) by observing that the entire proceedings are without jurisdiction have held the S.C.N. also held, since such a S.C.N. could not have been acted upon by t....