2011 (9) TMI 783

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....al challenging the order passed by the Tribunal [2007 (219) E.L.T. 508 (Tribunal)] which has held that the proceedings are bad in law as the letter issued did not constitute a show cause notice which is a condition precedent for initiation of any proceedings under the Act. 2. The assessee filed a bill of entry dated 21-8-2003 for clearance of 1,70,050 pieces of Melamine spoons classified und....

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.... on the judgment of the Apex Court in the case of Metal Forgings v. Union of India reported in 2002 (146) E.L.T. 241 (S.C.), where it has been held that issue of show cause notice is a mandatory requirement for raising demands and that communications/orders suggestions or advises from the Department cannot be deemed to be a show cause notice, held that the letter issued by the Department cannot be....