2007 (5) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The brief facts of the case are that the appellant filed a Bill of Entry No. 5969 dated 21-8-2003 for clearance of 170050 pcs of Melamine Spoons classified under Chapter Sub-Heading No. 3924.90 with claim of concessional rate of duty under Customs Notification No. 26/2000. However, latter the Deputy Commissioner felt that the benefit of Notification No. 43/2003 is not applicable to them. He issued only a letter dated 17-1-2004 without issuing a show cause notice in terms of law. Furthermore, the appellants were not served with this letter or a show cause notice but a copy was given to the CHA. On that basis the Order-in-Original was passed. The appellants took two grounds on defence. They contended that show cause notice is a pre-req....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs Act. Non-issue of show cause notice and serving this letter on CHA is bad in law. In this regard, the learned Counsel relies on the following judgments, which is in a tabular form along with index of contents are reproduced herein : Sl. No. Citations Gist 1. Metal Forgings v. UOI - 2002 (146) E.L.T. 241 (S.C.) Communications, orders, suggestions or advices from the department cannot be deemed to be a show cause notice. There must be a specific show cause notice indicating the amount demanded and calling upon the assessee to show cause is necessary. 2. Sidwal Refrigeration Industries Pvt. Ltd. v. CCE - 2002 (145) E.L.T. 682 (T) A communication of audit observations/objections and request made to the appella....