TaxTMI 
TaxTMI 
2017 (10) TMI 1525
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....Per Bench None present for the appellant despite issue of notice nor is there any request for adjournment. Hence, after hearing the ld. AR, the appeal is taken up for disposal. 2. After hearing the ld. AR and on perusal of records, it is learnt that the proceedings in the case were initiated by a show cause notice dated 10.8.2007 issued by DRI. The Hon'ble High Court of Delhi in the case of Mang....
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....ons of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 5. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (in....
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.... case of Mangali Impex Vs. Union of India [2016 (335) ELT 605 (Del.)], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. Thus, it is seen that the said order of the Hon'ble Delhi High Court is in favour of the assessee and against the Revenue. 8. H....
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....n'ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition No.C/4438/2017 and CM No.19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT A 49 (SC). Finally the Hon'ble High Court has g....