2002 (8) TMI 376

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.... Shri S.V. Panicker, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing both sides on the stay of recovery of duties confirmed and penalty levied, it appears that the appeal itself can be taken up for disposal. 2. Show Cause Notice dated 17-5-2000 was issued from the Office of Superintendent, Central Excise Range VI-Taleja, Mumbai VII Commissionerat....

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....hat the said SCN was proposed and approved before the Finance Act was approved w.e.f. 12-5-2000. The approved SCN was sent to the Range Superintendent for issue and issued on 17-5-2000. It is clear that the SCN was issued after approval and duly signed by the Superintendent of Central Excise, Range-VI, Taloja Division." 4. In the appeal memorandum the same plea was reiterated. The Commissi....