2009 (4) TMI 30

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.... - This order shall dispose of CUSAP Nos. 4, 7, 8, 9 and 10 of 2009 because common questions of law and facts are involved in these appeals. 2. The revenue has filed these appeals under Section 130 (1) of the Customs Act, 1962 (for brevity, 'the Act') against the order No. 411/2008-SM [BR], dated 4.3.2008 and another common order No. 28-31/2008-SM [BR], dated 30.11.2007 passed by the Customs, E....

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....s appropriate to notice that similar appeals, namely, CUSAP Nos. 1 and 2 of 2009, against similar order dated 27.12.2007 passed by the Tribunal, were filed by the revenue. In those cases the Tribunal has placed reliance on a Division Bench judgment of this Court [of which one of us (M.M. Kumar, J.) was a member] in the case of Commissioner of Customs v. Leader Valves Ltd., 2007 (218) ELT 349 (P&H)....

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....which was obtained by M/s Parker Industries and obviously the notice was also to be issued to them alone. We are further of the view that notice under Section 28 of the customs Act could not be issued to the assessee respondent because a period of six months stipulated by Section 28 of the Customs Act stood already expired and the rights of the parties had been crystallized. The revenue cannot ava....