2016 (6) TMI 1278

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....ith G.G. Gupta, Advocates, for the Appellant. Shri M.R. Sharma, AR, for the Respondent. ORDER These appeals are directed against the impugned order dated 15-1-2015, passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur. 2. The appellants in these appeals are not contesting the duty liability, confirmed in the adjudication order. The grievance of the appellant is a....

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....ed Notification No. 68/63, dated 4-5-1963, by extending the provisions of Section 110 of Customs Act, 1962 for the matters concerning the Central Excise Statute. Sub-section (2) of Section 110 of the Customs Act mandates that where the goods are seized under sub-section (1), the notice in respect thereof shall be issued within six months, from the date of seizure, and in the eventually, where no n....

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....r Section 110 of the Customs Act. In present case, the show cause notice was issued under the Central Excise Act, 1944. Section 12 of the said Act is applicable only to those specific sections of the Customs Act, 1962, which are notified under Notification No. 68/63, dated 4-5-1963. The SCN was issued, alleging contravention of the provisions of Central Excise Act, 1944. Confiscation of the goods ....