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2014 (9) TMI 800 - HC - CustomsValidity of SCN - Non application of mind - contents of the show cause notice disclose a pre-conceived and closed mind - Held that:- any useful purpose would not be served in asking the petitioner to submit a reply to the show cause notice. At the stage of show cause notice, the first respondent should only have an open mind. If his mind is closed with predetermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory. In SBQ Steels Ltd., Vs. Commissioner of Customs, Central Excise and Sales Tax, Guntur reported in [2013 (1) TMI 359 - ANDHRA PRADESH HIGH COURT] a Division Bench of Andhra Pradesh High Court took exception even to use of the words “it is clear” in the show cause notice. Therefore, the impugned show cause notice is liable to be set aside - It is open to the first respondent to issue a fresh show cause notice, keeping the object of issuing show cause notice in mind. - Decided in favour of assessee.
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