2014 (1) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndamental question as to whether the show cause notice dated 23-4-2008 brought the appellant to specific charges in terms of any of the clause under Section 112 of Customs Act, 1962, nothing was brought to our notice to prove that show cause notice had provided foundation to the adjudication. Ld. DR relied on para 5 of the show cause notice. He says that para comes to rescue of Revenue. We have go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hypertechnicality. Therefore, we tried to find out from para 11 of the show cause notice as to whether revenue brought out its case. That para shows that the appellant defended at the pre-charge stage itself adducing evidence of job register claiming no involvement. It is only grievance of revenue in para 1l of the show cause notice that due diligence was not exercised. We would have appreciated s....