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2015 (3) TMI 1081 - AT - CustomsEvasion of anti dumping duty - investigation could not be completed due to non-coperation of the persons involved in the import - Invocation of extended period of limitation - whether the extension allowed for issuance of SCN by another six months till 04.09.2014 in respect of the seized goods covered under Bill of Entry No. 2494047 dated 21.06.2013, is valid or otherwise - Held that:- reason explained above appears to be genuine and deliberately the appellants were not cooperated to the summons issued. Therefore, the investigation could not be completed by the DRI within the stipulated time. Further, I find that even though the appellants filed this appeal against the impugned order as stated by the Counsel, the investigation has already been completed and the show cause notice dated 03.09.2014 has already been issued and the appellants received the said SCN and have already replied and the proceedings are pending before the adjudicating authority. Considering the above facts, I do not find any infirmity in the Order of the Commissioner extending the time lime for another six months for issuance of SCN. Accordingly, the impugned order is upheld - Decided against assessee.
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