Show Cause Notice Misplaced: Error in Denying Project Import Benefits and Concessional Duty Rate.

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....Project Import - fulfillment of post import conditions - In the first place issuance of Show Cause Notice in itself is grossly misplaced and misdirected. Moreover, this has been compounded by the Ld. Adjudicating Authority by adjudicating the matter against the appellants. Despite clearly taking note of the factual position, disallowing the benefit of the project import regulations and the concessional rate of duty is certainly an error of judgement - AT....