2003 (7) TMI 410

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....the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner of Customs (Appeals). The appellant made import of certain goods and claimed the benefit of Notification No. 72/96. A SCN was issued to the appellant asking for differential duty after dening the benefit of notification. Thereafter th....

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....ys and appellant filed a letter dated 6-1-99 in response to SCN where they simply enclosed a copy of the notification. In these circumstances the contention of the Revenue is that appellant cannot say that they were not aware that some proceedings are going on against them. In the recovery notice it is specifically mentioned that demand was confirmed vide order dated 30-6-2000 and instead of askin....