2012 (8) TMI 252

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....   Per: M.V. Ravindran:   After hearing both sides on the Stay Petitions filed by the various assessees and mainly M/s Sunshine Overseas, we find that the issue involved in this case lies in narrow compass and the appeals themselves can be disposed off. Accordingly, after waiving the requirement of pre-deposit of the amounts involved, we proceed to decide the appeals themselves. &n....

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....ice is issued without jurisdiction and authority since DRI Zonal unit, Ahmedabad who had issued the Show Cause Notice, is not vested with such powers.   c) It is also absolutely necessary to first obtain permission of the Development Commissioner before issue of Show Cause Notice, as stipulated in the Circular No.72/2000-Cus, dt.31.08.2000 and Circular No.21/95-Cus, dt.10.03.95.   ....

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....tioning the jurisdiction of the adjudicating authority to hear and dispose the matter as regards the Show Cause Notice F.No.DRI/SRU/INV-9/Pt-Sunshine, dt.31.03.2005.   6. In our considered view, the jurisdiction point needs to be addressed firstly by the adjudicating authority, which we find is not done so in the impugned order, nor we were shown any notification having been issued, appoin....