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TMI Blog2011 (7) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... .G.W. Ltd - the import is made in 2007 and there is still time to issue a proper Show Cause Notice if so required. The issue of jurisdiction is not raised before the lower authority, hence there is no finding on this issue - Appeal is allowed by way of remand - C/365 and 391 of 2010 - - - Dated:- 5-7-2011 - Shri S.S. Kang, Shri Mathew John, JJ. Appearance: Appeared for Appellant : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was recorded under Section 108 of the Customs Act and in his statement he admitted that the raw silk yarn in question were purchased from the Appellant M/s L.G.W. Ltd. As the raw silk bales were sold by the Appellant M/s L.G.W. Ltd. in violation of the condition of the notification the same was seized and thereafter Show Cause Notice was issued to the Appellants for confiscation of the raw silk ya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 81 and in the case of Grand Slam International Vs. CC reported in 1992 (57) ELT 161 in support of their plea on jurisdiction. 3. In reply to the preliminary objection raised by the Appellant, the contention of the Revenue is that the issue of jurisdiction was not raised before the Adjudicating Authority nor before the Commissioner (Appeals) and the Appellants were raising this issue for the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. In these circumstances, without going into the merits of the case, the impugned order is set aside and the matter is remanded to the Adjudicating Authority to decide the issue of jurisdiction as well as other issues. In case the adjudicating authority found the lack of jurisdiction, the Revenue is at liberty to issue fresh notice in accordance with law and decide the matter. The Appeals are d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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