2008 (6) TMI 156

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....7. At that time, no one had appeared for the appellants and subsequently on a miscellaneous application filed for restoration of appeals by the two appellants, the order was recalled in respect of their appeals appreciating the fact that the appellants did not receive the notice of the hearing vide order No. M/248-249/WZB/AHD/08 dt. 4-3-2008. 2. The facts are briefly stated as below:- M/s. Goel Synthetics Pvt. Ltd. imported duty free raw materials and also procured duty free materials from domestic sources for their 100% EOU for the purpose of manufacture. After a visit to the factory and premises and further investigation, a show cause notice was issued alleging that the appellants had substituted texturised yarn illicitly cleared by....

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....read with Section 28(1) of Customs Act of 1962, whereas the adjudication order confirms the demand under Section 11A of Central Excise Act, 1944. This point was raised before the Original Authority also and the Adjudicating Authority held that wrong quotation of Sections of Customs Act, 1962 does not vitiate the show cause notice since the quantum of duty has been correctly proposed in the show cause notice. The question of jurisdiction of the Commissioner has not been brought up and apparently the Commissioner (Appeals) has jurisdiction under Customs Act and Central Excise Act. The basic purpose of issuing of show cause notice is to give an opportunity before taking a decision. Therefore the question that should be examined is whether duty....