2018 (6) TMI 395 - SCH - Customs

Validity of SCN dated 6th September, 2007 - Held that - The High Court 2017 (11) TMI 1007 - GUJARAT HIGH COURT was not correct in quashing the show cause dated 6th September, 2007 on the ground that the issues raised therein will be decided in the appeal pending before the Tribunal so far as the SCN dated 18th December, 2008 is concerned - it is not considered appropriate to record any findings as the same may have the effect of prejudicing the parties in the course of the adjudication of the SCN dated 6th September, 2007 and the appeal in respect of SCN dated 18th December, 2008 - appeal disposed off.

Summary

The Supreme Court of India granted leave and set aside the High Court's order quashing a show cause notice dated 6th September, 2007. The Court found that the issues raised in the notices dated 2007 and 2008 were different. The appeal was disposed of without recording any further findings to avoid prejudicing the parties.