2007 (9) TMI 522

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..... his is a miscellaneous application seeking to quash a show cause notice issued by the Asstt. Commissioner (Refund), Customs House, Kandla. Heard both sides. 2. The relevant facts, in brief, are as follows :- (a) The Tribunal vide its Orders No. M/133 134/WZB/A bad/06, A/303 to 305/WZB/A bad/06, dt. 15-11-2006 [2007 (209) E.L.T. 362 (T)] allowed parties s appeals against the Order-in-Appe .....

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..... er Section 11A seeking recovery of alleged erroneous refund paid. The Tribunal, at this stage, need not and should not interfere with the show cause notice which is yet to be adjudicated by the Original Authority. The applicant is free to make submissions before the adjudicating authority and legal process should take its course. No comments are made on the merits of the show cause notice, 5.1 I .....

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