2005 (10) TMI 105

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..... nd circumstances of the case, the Hon'ble Tribunal was right in law and facts in holding that without issuing a demand under Section 28 of the Act the importer could not be made liable to differential duty even if the department's appeal in terms of Section 129D decided in favour of revenue; 2. Heard Ms. Sejal K. Mandavia, learned Additional Standing Counsel on behalf of the appellant-revenue. .....

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..... f this fact and rejected the contention that on conclusion of proceedings under Section 129D(2) of the Act the revenue will be automatically entitled to recover the duty without issuance of notice under Section 28 of the Act. 5. On a plain reading of Section 129D(2) read with Section 129D(3) of the Act it is apparent that the said provision merely empowers the Commissioner to grant authorisation .....

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