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2017 (4) TMI 836 - HC - CustomsMaintainability of SCN - jurisdiction to issue SCN - case of petitioner is that SCN is issued 'ex-fecie' without jurisdiction - Held that: - The SCN which was adjudicated earlier but the adjudication order is challenged in Appeal and the Appeal is still pending. Therefore, it is not as if a SCN duly adjudicated and resulting in a finding or a final conclusion against the petitioner before this Court. We do not see how in the present facts and circumstances and peculiar to the petitioner before us he can claim that this is a second SCN. This is a first and substantive SCN to the petitioner. His role has already been set out in the SCN issued to the private limited companies. It is only with a view to get over any technical objections that a separate SCN has been issued to the petitioner. There is, therefore, no impediment in an adjudication of the SCN issued to the petitioner. The SCN against the petitioner be adjudicated in this order - petition allowed.
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