2008 (1) TMI 277

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..... he statute w.e.f. 12-5-2000 under the Notification 38/2000 and, therefore, show cause notice proposing such confiscation is bad - error apparent from the record – application for rectification of mistake is allowed – confiscation is set aside - E/3136-3137/2006 - M/29/2008-WZB/C-I/(SMB), - Dated:- 16-1-2008 - Ms. Jyoti Balasundaram, Vice President Shri V. S. Sejpal, Advocate, for the appe .....

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..... ing for confiscation of land, plant, building. machinery, etc., was deleted from the statute w.e.f. 12-5-2000 under the Notification 38/2000 and, therefore, show cause notice proposing such confiscation is bad in law as it was issued in 2001 and the upholding of the liability to confiscation is also not permissible in law. Since no finding has been recorded in the final order on such confiscation, .....

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