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TMI Blog2007 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the exporter without issuance of the show cause notices. If they have collected the material in accordance with law and if they are today entitled to proceed in law by issuing show cause notices they may do so. - as regards ten consignments, the matter was fully adjudicated upon. It was carried in appeal. Ultimately, vide judgment delivered by the Tribunal in the case of the present assessee r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment has issued the summons. This is not one of those exceptional cases where the High Court should have interfered at the stage of issuance of the summons. It may be mentioned that all other questions on merits are expressly kept open. We have not examined the merits of the case. The Department is entitled to proceed in accordance with law. The appeals are accordingly disposed of. In C.A. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ology of events we may mention that after the impugned judgment of the Division Bench the Department did issue show cause notice regarding consignments other then ten consignments. 3. The narrow question which we are required to decide is whether without issuing show cause notice is the Department entitled to proceed against the exporter? Till today the Department has not even acted pursuant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in appeal. Ultimately, vide judgment delivered by the Tribunal in the case of the present assessee reported in 2006 (204) E.L.T. 295, the Tribunal held that the confiscation effected by the Department in respect of ten consignments was erroneous. To that extent of the ten consignments the assessee has succeeded before the Tribunal. However, we once against make it clear that the said judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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