2014 (9) TMI 800

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..... he first respondent should only have an open mind. If his mind is closed with predetermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory. In SBQ Steels Ltd., Vs. Commissioner of Customs, Central Excise and Sales Tax, Guntur reported in [2013 (1) TMI 359 - ANDHRA PRADESH HIGH COURT] a Division Bench of Andhra Pradesh High Court took exception even to use of .....

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..... sel appearing for the respondents. 3. The main ground on which the impugned notice is challenged is that the contents of the show cause notice disclose a pre-conceived and closed mind. A careful look at the show cause notice would show that upto paragraph 7, the show cause notice contains the narration of the facts relating to investigation conducted, the evidence recorded in the course of enqu .....

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..... ermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory. 7. In SBQ Steels Ltd., Vs. Commissioner of Customs, Central Excise and Sales Tax, Guntur reported in 2014 (300) E.L.T. 185 (A.P.) a Division Bench of Andhra Pradesh High Court took exception even to use of the words it is clear in the show cause notice. Therefore, the impugned show cause notice is li .....

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