2022 (8) TMI 726

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....ka, Senior Standing Counsel ORDER 1. This is a customs reference application under Section 130-A of the Customs Act, 1962 for a direction to the Appellate Tribunal to state the case arising out of an order dated 9th January, 2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, East Zonal Bench, Kolkata (CEGAT) in Appeal No.C/V-137/2000. 2. In the present appeal, the Court had....

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.... was issued whereby the demanded amount itself was enhanced from Rs.28,192/- to Rs.1, 15, 655/-. Further, the so called 'corrigendum' adverted to matters not mentioned in the original SCN. 6. The Petitioner replied to the corrigendum notice on 17th February, 2000 inter alia pointing out that such a demand in the garb of corrigendum was not legally tenable and was anyway barred by limitation. In o....

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....o a fresh SCN and cannot be therefore treated as merely an extension of the original SCN. This Judgment of the CEGAT has been referred to with approval by the Supreme Court in its order in 2006 (197) ELT 465 (SC). 9. In Commissioner of Central Excise v. Gas Authority of India Ltd., 2008 (232) ELT 7 (SC), it was explained how the SCN is a foundation of the demand under the Central Excise Act and t....