2013 (10) TMI 1316

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..... efore passing the same order for which decision has been taken by the authority and it has been communicated in the show cause notice itself - Supreme Court after condoning the delay and granting the leave and hearing the counsel held that paragraphs 15 and 16 of the show cause notice dated 15-10-2012 requires to be changed, as the language used in it is improper - paragraphs 15 and 16 shall be re .....

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..... w cause notice is received, it is directed that the Officer who had issued the show cause notice dated 15-10-2012, shall not hear the matter but the matter shall be entrusted to an officer who might be named by the Central Board of Excise Customs. The impugned order passed by the High Court is modified accordingly. The appeal is allowed with no order as to costs - - TaxTMI - TMITax - .....

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