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2017 (1) TMI 131 - CESTAT HYDERABADLegality of DEPB scrips - demand of duty and interest - scrips whether forged or not? - Held that: - it is clear from the Order-in-Original itself that the DEPB scrips were per se not forged, but that scrips were obtained by fraudulent means by exporter - Analyzing the transaction between Jai Exports and appellant, the Commissioner (Appeals) has arrived at the conclusion that there is nothing even remotely to suggest that appellants were aware of the fraud committed by the exporter. He held that the purchase of the DEPB scrips by appellant was a bonafide commercial transaction - demand set aside. Jurisdiction of jurisdiction - Held that: - the Commissioner (Appeals) has observed that the Show Cause Notice itself is issued without jurisdiction by the Assistant Commissioner. In that case even though, the contention of department that Order-in-Original passed by the Assistant commissioner lacks jurisdiction is to be accepted, no purpose will be served by remanding the matter as the Show Cause Notice itself is admittedly without jurisdiction - Remanding the matter as prayed by the department would be a futile exercise as the Show Cause Notice itself is without jurisdiction. Appeal dismissed - decided against Department.
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