2004 (4) TMI 155

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....ident]. - The only issue arising in this appeal at the instance of the assessee is whether the SCN dated 22-11-2000 as contemplated under Section 28 of the Customs Act was served on them within a period of six months. The appellants who are manufacturers of chemicals, imported 20,000 kgs of Sodium Nitrite from China. They filed a Bill of Entry on 23-5-2000 claiming exemption of Basic Customs duty ....

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....r the date on which it was served, for the purpose of computing the period of six months. The appellant has placed reliance on the decision of this Tribunal in the case of Sewing Systems (P) Ltd. v. Commissioner of Customs reported in 1992 (62) E.L.T. 725 which was affirmed by the Supreme Court in 1997 (89) E.L.T. A36 by dismissing the appeal filed by the Revenue. On going through the facts of the....

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....e have followed the ratio of the above-mentioned decisions and had held that the relevant date is the date of the receipt of the notice and not the date of issue. 3. Ld. DR brought to our notice a decision of the Hon'ble Madras High Court in the case of Sha Moolchand Praopchandji Gandhi v. C.C. (Airport), Chennai, [2004 (163) E.L.T. 20 (Mad.)] where a ld. Judge has taken the view that a SCN iss....