2011 (1) TMI 344

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....icated to him that provisional assessment cannot be allowed in the facts and circumstances of the case. The appellant was also advised to pay duty either under protest or without protest as the appellant deemed fit. It was further informed to the appellant that clearance of goods without payment of duty shall be liable to seizure under law. Ld. Counsel submits that not only this communication has been issued to him but also there has been certain seizure done in due course. He further placed page 81 of the appeal folder demonstrating that a Show Cause Notice dated 6-5-10 has been issued to the appellant to decide certain disputes. During pendency of the adjudication, the impugned order dated 30-12-10 which is appearing at page-39 of the app....

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....hat his client may face still difficulties for the period that has already expired after issuance of the show cause notice and also for the future clearance. We are not at all satisfied about the apprehension of the appellant since we expect that the public servant will act in all fairness under the law. However, to serve the interest of justice, we may say that in respect of the period already expired after issuance of the Show Cause Notice, if the authorities are satisfied that Revenue's interest may be prejudiced, there may not be bar to issue Show Cause Notice for that period unless otherwise barred so that Revenue's interest may be protected. So far as future clearances are concerned, it would not be proper to cause any obstruction to ....