2011 (9) TMI 783

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....bsp;The Revenue has preferred this appeal 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....

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....eal to the Tribunal. The Tribunal relying 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 ....