1991 (9) TMI 215

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..... Department has come in appeal against the impugned order passed by the Collector of Customs (Appeals), Bombay. The lower authority has remanded the matter vide the impugned order to the original authority on the ground that the case was decided by the said original authority without issuing a show cause notice to the respondents herein. 2. The learned DR, Shri Prabhat Kumar for the appellant - .....

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..... contentions of the learned DR for the Revenue, Shri B.B. Gujral, learned Advocate for the respondents states that a query memo cannot be converted into a show cause notice. He submits that this is well-settled position that an assessment proceeding is also a quasi-judicial proceeding and the sine qua non of a quasi-judicial proceeding is that the notice must be issued to the person against whom th .....

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..... ssued by the Department. We fail to understand as to why the same procedure has not been followed in this case. We are, therefore, of the view that the impugned order is correct in law and on facts. Accordingly we dismiss the appeal. 5. We also direct the Assistant Collector to whom the proceedings were remanded by the lower appellate authority in the impugned order, that the matter should be de .....

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