2018 (9) TMI 270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RDER Per: C J Mathew This appeal of Revenue is against order-in-original no. 126/2009-CC(I)/JNCH dated 10th August 2009 of Commissioner of Customs (Import), JNCH which has dropped proceedings on the ground that the extended period under section 28 of the Customs Act, 1962, sought to be invoked in the show cause notice, does not lie in view of the circumstances leading thereo. 2. The issue pert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issue stood decided in the earlier order. 3. Learned Authorised Representative points out that the show cause notice for differential duty of Rs. 22,60,620/- was issued thereafter on 19th December 2008 which, having been dropped, led to the present appeal. 4. Learned Counsel for respondent sought dismissal of appeal of Revenue by stating that it is well settled that a change of interpretation pl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y had been sought to be levied for a period beyond the normal prescribed under section 28 of the Customs Act, 1962 as the purported knowledge of the respondent regarding assessment of the goods manufactured by them under section 4A of Central Excise Act, 1944 precluded pleading of ignorance. Further, it is the contention of Revenue that there has been no change in practice, as held in the impugned....