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TMI Blog2002 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : J.H. Joglekar, Member (T)]. On hearing both sides on the stay of recovery of duties confirmed and penalty levied, it appears that the appeal itself can be taken up for disposal. 2. Show Cause Notice dated 17-5-2000 was issued from the Office of Superintendent, Central Excise Range VI-Taleja, Mumbai VII Commissionerate, to the applicants, demanding duty of Rs. 49,87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act was approved w.e.f. 12-5-2000. The approved SCN was sent to the Range Superintendent for issue and issued on 17-5-2000. It is clear that the SCN was issued after approval and duly signed by the Superintendent of Central Excise, Range-VI, Taloja Division. 4. In the appeal memorandum the same plea was reiterated. The Commissioner (A) did not take cognizance of this ground at all while u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 6. The show cause notice was served after the amendment was incorporated, and it was not approved prior to that date by the jurisdictional Commissioner. The show cause notice issued was therefore not in terms of this proviso. 7. Since the show cause notice was not as per law, the legality of proceedings subsequent thereto cannot be upheld. On this finding we allow the appeal with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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