TaxTMI 
TaxTMI 
2003 (3) TMI 117
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....samples were to be worked out. A letter dated 26-7-1995 was issued by the Superintendent, Central Excise calling upon the respondents to calculate the value in a particular manner and to file a revised price declarations accordingly. The respondents were also asked to execute bonds. 4.Subsequently, two show cause notices dated 28-7-1995 and 25-10-1995 were issued to the respondents. Those show cause notices were for the period January to August, 1995. Pending adjudication of these proceedings, the respondents followed the directions issued in the letter dated 26-7-1995 and cleared the samples on the basis of a provisional assessment and on executing bonds/bank guarantees. 5.In respect of the two show cause notices, which had been issu....
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....rty must fully comply with the provisions of the Scheme. If all the requirements of the Scheme are not met then on principles of equity, Courts cannot extend the benefit of that Scheme. 9.Let us now see the provisions of the Scheme. Under the Scheme "tax arrears" has been defined under Section 87(m). The said Section reads as follows :- "tax arrear""(m) means- In relation to direct tax enactment, the amount of tax, penalty or interest determined on or before the 31st day of March, 1998 under that enactment in respect of an assessment year as modified in consequence of giving effect to an appellate order but remaining unpaid on the date of declaration : In relation to indirect tax enactment- the amount of duties (including dra....
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....efined in this scheme but defined in any direct tax enactment or indirect tax enactment shall have the meanings respectively assigned to them in those enactments." Further, Section 95 provides as follows :- "Scheme not to apply in certain cases 95. The provisions of this Scheme shall not apply - (i) in respect of tax arrear under any direct tax enactment. - (a) .... (b) .... (c) .... (ii) .... (a) .... (b) In a case where show cause notice or a notice of demand un....
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....show cause notice" or "was in the nature of a show cause notice". 12.Even otherwise this Court has held in the case of Metal Forgings v. Union of India reported in [(2003) 2 SCC 36], that the law requires a show cause notice to be issued under a specific provision of law and not merely as a correspondence or part of some other order. It has been held that the notice must indicate the amount demanded and call upon the assessee to show if he has any objection to such demand. It is clear that the letter dated 26-7-1995 is not a show cause notice under Section 11A. There is no amount demanded under that notice nor is assessee called upon to show cause whether he has any objection to the demand of that amount. 13.It was next argued that in....