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TMI Blog2017 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... e of show-cause notice it is liable to be set aside as held by the Hon'ble Supreme Court in the case of CC v. Toyo Engineering India Ltd. [2006 (8) TMI 184 - SUPREME COURT OF INDIA] - On this point itself the entire impugned order is liable to be set aside. As regards the appeal filed by an individual, the appeal abates due to sad demise of the appellant during the pendency of the appeal; even otherwise since we are holding that the impugned order is travelling beyond the show-cause notice issued, question of imposing penalty on the individual does not arise. X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the demand under Section 28(1) of the Customs Act, 1962 and should have confirmed the demand raised under Section 18(2) of the Customs Act, 1962 as the bills of entry were provisionally assessed. 4. Learned Counsel at the outset would submit that on merits the entire case is improperly appreciated by Adjudicating authority inasmuch as the samples which were sent to various other testing laboratories were done after the initial test on which assessment was undertaken; that the samples sent to Sasmira, BTRA, Dy. Chief Chemist, CRCL and textile committee were very small in quantity and the remnant of the samples which were drawn for initial test hence the report of the Laboratory who tested the samples subsequently cannot be relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the death certificate annexed in the appeal memo. 7. After considering the submissions made by both sides and perusal of records, we find that the show-cause notice specifically seeks to classify the products imported under Customs Tariff Heading No.54076900 while it was the claim of the main appellant that the product merits classification under 54076190. In our considered view, the classification arrived at by the adjudicating authority after due process of law is incorrect inasmuch as, it is travelling beyond the show-cause notice issued to the appellant for the classification of the imported goods. It is settled law that if an order is passed beyond the scope of show-cause notice it is liable to be set aside as held by the Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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