9911796707
TMI Blog2007 (5) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Deputy Commissioner of Customs. 2. The brief facts of the case are that the appellant filed a Bill of Entry No. 5969 dated 21-8-2003 for clearance of 170050 pcs of Melamine Spoons classified under Chapter Sub-Heading No. 3924.90 with claim of concessional rate of duty under Customs Notification No. 26/2000. However, latter the Deputy Commissioner felt that the benefit of Notification No. 43/2003 is not applicable to them. He issued only a letter dated 17-1-2004 without issuing a show cause notice in terms of law. Furthermore, the appellants were not served with this letter or a show cause notice but a copy was given to the CHA. On that basis the Order-in-Original was passed. The appellants took two grounds on defence. They conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f show cause notice and serving this letter on CHA is bad in law. In this regard, the learned Counsel relies on the following judgments, which is in a tabular form along with index of contents are reproduced herein : Sl. No. Citations Gist 1. Metal Forgings v. UOI - 2002 (146) E.L.T. 241 (S.C.) Communications, orders, suggestions or advices from the department cannot be deemed to be a show cause notice. There must be a specific show cause notice indicating the amount demanded and calling upon the assessee to show cause is necessary. 2. Sidwal Refrigeration Industries Pvt. Ltd. v. CCE - 2002 (145) E.L.T. 682 (T) A communication of audit observations/objections and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d JDR reiterated the findings given by the lower authority. 4. The learned JDR reiterated the findings given by the lower authority. 5. We have carefully considered the submissions and perused the records. The Apex Court in the case of Metal Forgings (supra) have clearly held that issue of show cause notice is a mandatory requirement for raising demands. It is further observed that communications, orders, suggestions or advices from the department cannot be deemed to be a show cause notice. It is held that a specific show cause notice indicating the amounts demanded and calling upon the appellant to show cause is necessary. The above noted letter cannot be treated as a show cause notice in terms of this judgment. Furthermore, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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