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TMI Blog2014 (9) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the learned Single Judge, substantially the allegation in the show cause notice and the addendum are identical except few corrections. In fact, addendum is in the nature of amendment to the show cause notice. Therefore, the appellants were fully conscious of the allegations against them which are based on documentary evidence and therefore, it cannot be said either they are taken by surprise or any prejudice is caused by that addendum. Therefore, the learned single Judge was justified in dismissing the writ petition. - Decided against assessee. - W.A. Nos. 6400-6402 of 2013 (T-TAR) - - - Dated:- 17-9-2014 - N. Kumar and Rathnakala, JJ. Shri K. Parameshwaran. K., Advocate, for the Appellant. Shri P.S. Dinesh Kumar, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain documents. Thereafter, a common show cause notice was issued on 18-7-2001 under Section 124 of the Customs Act, calling upon them to show cause as to why penalty should not be imposed on them for violating the conditions of E.O.U. scheme. Subsequently, on 19-9-2001, a corrigendum was issued. The assessee replied on 20-12-2001. Thereafter, on 2-5-2002, one more addendum was issued, altering the terms of the show cause notice. Thereafter, the impugned orders were passed. 3. Challenging the orders passed by the two authorities, the appellants preferred a writ petition urging two grounds, one there is a substantial alteration in the terms of the show cause notice, secondly, on the ground that addendum is issued beyond the period of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back, statute has not prescribed any limitation. In the facts and circumstances of the case, proceedings could be initiated within a reasonable time. Therefore, it cannot be said that proceedings are barred by limitation. Insofar as the other ground is concerned, as rightly held by the learned Single Judge, substantially the allegation in the show cause notice and the addendum are identical except few corrections. In fact, addendum is in the nature of amendment to the show cause notice. Therefore, the appellants were fully conscious of the allegations against them which are based on documentary evidence and therefore, it cannot be said either they are taken by surprise or any prejudice is caused by that addendum. Therefore, the learned sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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