TaxTMI 
TaxTMI 
2026 (2) TMI 1170
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.... Customs (Appeal - 1) on the basis of Authorisation Cum Review Order No. 8/2016 dated 09.05.2016. 2. The grounds of the Appeal are that the Appellate Authority failed to appreciate that the show cause notice has already been issued by the Department within the stipulated time; that the Appellate Authority set aside the Order of the Lower Adjudicating Authority merely on the grounds of non- issuance of show cause notice as per the mis-representation of facts by the importer before him, without going into the merits of the case. 3. The prayer of the Revenue before this forum is to set aside the above Order and remand the case back to Commissioner (Appeals) to take cognisance of the fact that the notice was already issued, or pass such o....
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....d JIPMER, an institute of national importance of Government of India has certified the same. iv. The Order in Appeal was received in the Legal Cell on 11.02.2016 and the Appeal in the CESTAT was filed on 12.05.2016, beyond the due date stipulated and to this effect itself the appeal is to be rejected. v. As the Commissioner (Appeal) has ordered that the Order is hit by limitation therefore did not want to go into the merits of the case. 5. They prayed that the demand for differential duty confirmed by the Order in Original be set aside on the basis of the Commissioner (Appeals) Order; dismiss the Revenue Appeal on the basis of the Counter and pass such orders as the CESTAT may deem fit and proper in the facts and circum....
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....one year of the relevant date serve notice...". 9. It was argued by the Ld. Advocate for the Respondent that the Order in Original was issued under Section 28(2) of The Customs Act providing for waiver of issue of notice and under such circumstances there could have been no notice as was asserted by the Grounds in the Appeal. Section 28(2) provides that the person who has paid the duty along with interest or the interest as determined under clause (b) of Section 28(1), shall inform the proper officer of such payment in writing, who, on receipt of such information shall not serve any notice under clause (a) of that sub-section in respect of duty or interest so paid or any penalty leviable under the provisions of the Act or rules made ther....
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....not be treated as a notice under Section 28(1), was beyond the time of one year prescribed under the section for short levy. It is to be noted that the Bill of Entry was filed on 11.06.2011 and the Appellate Authority has not gone into the merits of classification of imported goods. 12. Even at the stage of hearing before us, the notice could not be produced, contrary to the assertion in the grounds of the Appeal that notice was issued. We note that the Appellant does not make any claim that the notice was ever served on the Respondent as laid down under the Section 28(1). Therefore, at least the issue of the same should have been put beyond any pale of doubt by placing it on record at the time of filing the appeal itself in 2016 or even....