TaxTMI 
TaxTMI 
2017 (3) TMI 493
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....C JUDGMENT Anonty Dominic,J. The appellant challenges Annexure A10 order passed by the CESTAT, Bangalore dismissing his appeal, whereby Annexure A9 order passed by the Commissioner of Police confirming Annexure A8 order passed by the Assistant Commissioner of Central Excise and Customs, Ernakulam-II was upheld by the Tribunal. 2. Briefly stated the facts of the case are that, the appellant was....
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....y, for their failure, the bond and the bank guarantee shall not be enforced. The appellant filed his objections to the show cause notice, which resulted in Annexure A8 order, which was confirmed by the first appellate authority and the Tribunal in Annexures A9 and A10. It is in this background, this appeal is filed. 4. We heard the learned counsel for the appellant and the learned Standing Counse....
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.... to enforce the bond and bank guarantee. The show cause notice did not contain any allegation with respect to the eligibility or ineligibility of the appellant for the benefit of the aforesaid notifications or its liability to pay duty. Despite that in the impugned orders, the appellant's duty liability has also been determined by the authorities. We are constrained to hold, in the adjud....