9911796707
TMI Blog2007 (9) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ss – Appeal of assessee allowed - E/390/2007 - A-1754/KOL/2007 S-732/KOL/2007 - Dated:- 7-9-2007 - [Order per]- Learned Advocate, Shri K.K. Banerjee appearing for the Appellant submits that even if the Department had issued a show cause notice alleging that Iron Clad Motive Power Battery was sold by the Appellant to Indian Navy, that was under-water battery falling under Serial No.12 of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the decision made by the Order of Adjudication and subsequently confirmed by First Appellate Order, is totally departed from the show cause notice and baseless. 2. Heard both sides and perused the record. The case itself calling for hearing on merit in view of principal grievance of illegality, predeposit is dispensed and the appeal is heard for common disposal by this Order. 3. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued on 5.8.96. There was a lapse of 10(ten) years in between issue of the show cause notice and disposal of the proceeding. On this ground alone, the Order of Adjudication can be said to have no basis for the dilatory disposal without looking to the facts of their case. Added to this, the Appellant shall not be ruled out to be governed by Serial No.3 of the Notification in question. The Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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