TaxTMI 
TaxTMI 
1999 (8) TMI 388
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....ndent. [Order]. - The appellants in this case filed six shipping bills for export of textiles totally weighing 20794.20 kgs. totally valued at Rs. 55,26,545 (FOB). Examination of the goods resulted in the finding that there was an excess weight of fabrics to the extent of 4833.58 kgs. The excess goods were valued at Rs.13,00,020/-. Show cause notice was issued alleging liability of the exces....
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....ction 114(1). The present appeal is against this order. 2. Shri S.N. Kantawala reiterating the arguments made before the Collector relied upon the Tribunal judgment in the case of Silkon Silk Mills (Exports) Ltd. v. Commissioner of Customs - 1997 (89) E.L.T. 151. In this judgment it was held that where the show cause notice did not allege liability to confiscation under a particular provis....
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....ituation before me. The requirement of show cause notice is to put the noticee on alert so that he can refute the charges and defend his action. Where the show cause notice does not call upon the assessees to defend his action, he cannot be punished for contravening those provisions. 5. The Supreme Court in the case of N.B. Sanjhana v. Elphinstone Spg. & Wvg. Co. Ltd. - 1978 E.L.T. J 399 h....
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....f law cannot be taken to be a show cause notice if adjudication is based on a provision not referred to in the show cause notice. In the present case therefore the confiscation has to be held as without the authority of law and is therefore set aside. 7. As regards penalty I find that show cause notice does not show as to which sub-section to Section 114 was brought into play. In terms of ....