2018 (2) TMI 374

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..... sitting capacity below 10, does not make the adjudication sustainable. Ld. adjudicating authority did not conduct physical verification of the vehicle nor the vehicle was sent to the Motor Vehicle authority to ascertain the seating capability thereof, for a proper classification - appeal allowed - decided in favor of appellant. - E/2351/2006-Mum - Final Order No. A/87922/2017-WZB/ED - Dated:- 18- .....

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..... such SCN is read thoroughly, there is no whisper about the reason why the classification pleaded by the appellant was not tenable and whether Revenue s allegation is made on any enquiry from Motor Vehicle Authority as to sitting capacity. The show cause notice also does not reveal whether technical drawing and design of the vehicle was examined by Revenue to make allegation. SCN being foundation .....

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..... d. - 2009 (241) E.L.T. 481 (S.C.) and Precision Rubber - 2016 (334) E.L.T. 577 (S.C.) has held that show cause notice is the foundation for adjudication. Once that is absent, adjudication order is fatal. Finding no reason stated in the show cause notice, except a bald statement therein as to sitting capacity of Armada Vehicle without making any technical examination or conducting enquiry from Mo .....

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