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Issues:
1. Whether the show cause notice (SCN) under Section 28 of the Customs Act was served within six months. Analysis: 1. The appeal focused on whether the SCN dated 22-11-2000 was served on the appellant within six months. The appellant, a chemical manufacturer, imported Sodium Nitrite from China and claimed duty exemption. The SCN demanding Anti-dumping duty of Rs. 2,53,102/- was issued on 22-11-2000 and served on 29-11-2000, beyond six months from the date of import. 2. The Tribunal considered whether the date of issue or the date of service of the SCN should be considered for calculating the six-month period. Relying on past decisions, the Tribunal emphasized that the relevant date is the receipt of the notice, not the date of issue. Previous cases like Sewing Systems (P) Ltd. v. Commissioner of Customs were cited to support this interpretation, emphasizing that serving the notice after the six-month period renders the proceedings invalid. 3. The Departmental Representative (DR) referred to a Madras High Court decision where it was held that an SCN issued within six months but served after that period could still be valid. However, the Tribunal maintained its position based on the precedent set by the Sewing Systems case, emphasizing the importance of serving the notice within the statutory time limit. 4. Ultimately, the Tribunal concluded that since the SCN was served beyond the statutory six-month period, the demand for Anti-dumping duty was not sustainable. Citing the Sewing Systems case, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant.
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