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2015 (10) TMI 2034 - MADRAS HIGH COURT100% EOU - Improper accounting of the imported materials - Manufacture of cotton yarn - Whether mentioning of Section 72 of the Customs Act, 1962 along with Section 28 would render the SCN outside the purview of Section 72 and wrong mention of provision of law in SCN is sufficient to invalidate the exercise of that power? – Exemption claimed under Notification No.53/97 (Cus) – Department contended that time limit specified under Section 28(1) was not applicable and that applicable provisions were those of Section 72(1) which did not specify any time limit; mere wrong mentioning of provision would not render the entire exercise futile. Held That:- Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand; assessee cannot be asked to answer the charge, which is not specifically raised – There is no question of suppression of facts on part of assessee - First question of law does not arise, since the SCN does not support such a plea – SCN is bereft of demand to support claim under Section 72; second question of law is not relevant to the facts of the present case – Decided in favour of assessee.
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