2008 (4) TMI 120

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....r. Advocate and Partha Banerjee, Advocate, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Revenue came in appeal against the Order dated 11-5-2002 dropping the proceeding drawn by Show Cause-cum Demand notice. The ld. Counsel Mr. Roychaudhary appearing for the Revenue submitted that the Respondent failed to fulfil the condition of general exemption Notification No. 53/97 dated 3-6-199....

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.... 10-3-1995 requires that Show Cause Notice can only be issued if the Development Commissioner holds that a Unit has failed to export the required percentage of article for the specified period. But the Respondent did not fall in such category for no contrary conclusion by the Development Commissioner. Therefore, there was no basis for issue of SCN. Hence any deviation to follow the Board circular ....