2002 (12) TMI 398

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....ma Shankar, DR, for the Respondent. [Order]. -  An application for transfer of these three appeals before the two member Bench was made earlier on the ground that the issue involved was of valuation of goods. The proceedings show that the issue is of clandestine removal and therefore the matter would remain in the single member Bench. 2. Nirmal Metal Fabricators Ltd. manufacture....

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.... the authorised signatory. The defective gate pass was signed by him. 4. On the basis of the facts stated above, show cause notice was issued seeking recovery of duty of Rs. 26,364.59 alleging liability to confiscation of the goods seized and also alleging liability to penalty on all directors of the two companies and also on Shri S.P. Sheth and one Shinde driver of the taxi which was carr....

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....roposal is for imposition of penalties upon the Directors of the two companies. There is no proposal for imposition of penalties upon the two companies. It need not be stressed that a company has a separate legal persona from the directors thereof. Since there was no proposal for imposition of penalty on the companies, in the show cause notice, the orders imposing penalty upon them do not survive.....

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....t therefore be said that he was not asked to show cause. Shri D.H. Shah relies upon Tribunal judgment in the case of Expo Combines & Ors. v. Collector of Customs, Bombay [1995 (75) E.L.T. 513 (T) = 1995 (56) ECR 678 (Tribunal)]. In this judgment it is held that merely endorsing a copy of the Notice without specifically asking the party to show cause, does not amount to issue of show cause notice. ....