9911796707
TMI Blog2003 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... lesh Kumar, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported on 28-7-1992, a consignment of urethane elastomer (CA-128) claiming the benefit of the exemption contained in notification 172/92. The goods were cleared by granting the benefit of the exemption. Notice was issued to the importer on 5-1-1993, followed by a corrigendum dated 11-2-1993. The notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice as provided by law, in the light of the instructions issued by the Board and communicated to the trade by means of trade notice. Therefore, the notice issued by the Assistant Collector of Customs, is without jurisdiction. He cites the judgment of the Supreme Court in CCE v. Oil & Natural Gas Commission - 1998 (103) E.L.T. 3 followed by its subsequent judgment in CCE v. Frick India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice issued by an Assistant Collector invoking the extended period when the law required to be issued by the Collector and has found that the notice was not issued by the competent authority. The ratio of that judgment binds us. It only remains to add that by virtue of the public notice that was issued communicating to the public the decision to issue notice in such cases by the Commissioner the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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