2017 (2) TMI 621

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... approval of such changes by issuing authority. As such, we find any proceedings pursuant to such notice, having such legal infirmity, cannot be sustained - appeal allowed. - Excise Appeal No.807/2008-DB - A/50135/2017-EX[DB] - Dated:- 6-1-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Rep. by Shri Alok Arora, Advocate for the appellant. Rep. b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the show cause notice has been amended and varied after the signature by the issuing authority. In other words, the Commissioner could not have signed the show cause notice on 14.01.2001 referring to the statements recorded on 7.6.2001 and 31.05.2001. On this ground, ld. Counsel prayed to set aside the proceedings as ab initio void. 3. Ld. AR submitted that the jurisdictional Central Exci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onclusion to the effect that the contents of the notice were varied after the signature of the issuing authority. There is no endorsement or approval of such changes by issuing authority. As such, we find any proceedings pursuant to such notice, having such legal infirmity, cannot be sustained. Accordingly, we set aside the impugned order with reference to the appellant s case and allow the appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X