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TMI Blog2014 (5) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appellant wanted more details and details given in the personal hearing notice was not sufficient - A decision to extend the show-cause notice has to be taken only in the last month i.e. 5th or 6th month since fact that show-cause notice cannot be issued within time would be known only by that time and time would not be available for issue of detailed show-cause notice, await reply and issue order - More so, issue order has to be passed before six months from seizure - Commissioner cannot be found fault with for issuing of combined notice of personal hearing giving the reasons for extension of show-cause notice issued therein so that the appellants can utilize the opportunity and explain their side of the story and if necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as diverted from SEZ from the import stock. 3. The impugned order under challenge is the one in which the Commissioner has extended the period for issue of show-cause notice by 6 months in exercise of the powers vested in him under Section 110(2) of Customs Act 1962. This appeal has been filed by Shri Harish Babu on the ground that Commissioner should not have passed the order without issuing a show-cause notice to him. 4. Learned counsel for the appellant submitted that in this case no show-cause notice was issued and he relies upon the decision in the case of Charan Das Malhotra [1983 E.L.T. 1477 (S.C)] and Harbans Lal [1993 (67) E.L.T. 20 (S.C)] to submit that issue of show-cause notice was mandatory and in the absence of such issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is not at all prejudiced by the impugned order and in any case he has been given an opportunity to attend the personal hearing. If he fails to attend the personal hearing and seeks adjournment etc. if others were represented, the issue may have to be considered in greater detail. He has simply written a plain letter saying that period for show-cause notice cannot be extended. This reply given by him has been considered by the Commissioner in the order. Even though none of the parties appeared for personal hearing, Commissioner has passed a well reasoned order explaining the reasons for extension of period for issue of show-cause notice. 7. As regards the decision cited by the learned counsel, no doubt in both the cases, Hon ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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