2011 (9) TMI 783

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..... nd passed an order-in-original holding that the assessee is liable for payment of duty, interest and penalty - Apex Court in the case of Metal Forgings v. Union of India reported in (2002 -TMI - 46358 - SUPREME COURT OF INDIA), where it has been held that issue of show cause notice is a mandatory requirement for raising demands and that communications/orders suggestions or advises from the Departm .....

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..... of Melamine spoons classified under Chapter sub-heading 3924.90 with concessional rate of duty under Customs Notification No. 26/2000. The Deputy Commissioner felt that the benefit of Notification No. 43/2003 is not applicable to them. Therefore, he issued a letter dated 17-1-2004 without issuing a show cause notice in terms of law and passed an order-in-original holding that the assessee is liab .....

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..... issued by the Department cannot be treated as show cause notice and therefore the entire proceedings is vitiated. The Tribunal set aside the order passed by the appellate authority as well as the adjudicating authority. Aggrieved by the said order the Revenue is in appeal. 3. Admittedly, the letter which is served on the assessee did not satisfy the requirement of a show cause notice. Issue of a .....

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