9911796707
TMI Blog2007 (3) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri Uma Shankar, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. This is an application requesting for staying the operation of the impugned order of the Commissioner who in exercise of powers vested under him under Section 110(2) of the Customs Act, 1962 read with Section 12 of the Central Excise Act, 1944 extended the period of issue of show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith an intention to clear the same clandestinely without payment of duty and therefore the goods were seized under a panchnama dated 23rd June, 2006. The seized goods were provisionally released to the applicant on 5th August 2006 on the applicants furnishing the security in the form of bank guarantee and bond. Some statements of Directors of the two firms were recorded and they sought time to fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal in the statutory records. No further investigations are required to be made in respect of seized goods and as the investigation concerned only with the Cenvat credit the period of show cause notice should not have been extended. 4. We have considered the submissions. We note that the goods have already been released provisionally to the applicants. We further find that under the provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings cannot be initiated in respect of these goods as under Section 124, there is no time period laid down for issue of a show cause notice. Besides in this case we note that there are sufficient grounds for extending the period of show cause notice as investigation could not be completed for non-supply of documents by the applicant himself. An investigation cannot be split in two parts, one relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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