2013 (5) TMI 815

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..... Commr. (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant filed the appeal against the impugned order wherein the demand of ₹ 12,78,627/- has been confirmed against the appellant along with penalty of ₹ 5 lakhs. 2. The brief facts of the case are that it was alleged in the show cause notice that the appellant has involved in the illegal im....

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....ieved by the said order, the appellant is before us. 3. Shri J.H. Motwani, ld. Advocate appeared on behalf of the appellant and submits that the show cause notice issued in the matter is highly time-barred as investigation was completed in the year, January, 1995 and show cause notice came to be issued on 18-3-2003 for the period July, 1993 to March, 1994. He further drew our attention that ....

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....t of customs duty of ₹ 98,38,238/-. After considering the submission of the appellant, the adjudicating authority came to the conclusion that the demand proposed in the show cause notice for ₹ 98,38,238/- is not sustainable. Therefore, any amount paid by the appellant during the course of investigation cannot be retained or confirmed by the adjudicating authority on the premises that t....