2007 (3) TMI 265

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....de. However, we wish to make it clear that as far as possible the High Court should not interfere at the stage when the Department has issued the summons. This is not one of those exceptional cases where the High Court should have interfered at the stage of issuance of the summons. It may be mentioned that all other questions on merits are expressly kept open. We have not examined the merits of th....

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....t so desires, to issue notices if they have with them adequate material to do so in accordance with law. To complete the chronology of events we may mention that after the impugned judgment of the Division Bench the Department did issue show cause notice regarding consignments other then ten consignments. 3. The narrow question which we are required to decide is whether without issuing show cau....

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....ismissed. Before concluding we may mention that as regards ten consignments, the matter was fully adjudicated upon. It was carried in appeal. Ultimately, vide judgment delivered by the Tribunal in the case of the present assessee reported in 2006 (204) E.L.T. 295, the Tribunal held that the confiscation effected by the Department in respect of ten consignments was erroneous. To that extent of the ....