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2015 (8) TMI 1047 - SC - CustomsIssuance of show cause notice Re-opening of assessment order Appellant issued show cause notice in which certain frauds were alleged against respondent and on that basis previous order of assessment was reopened Tribunal vide impugned order allowed appeal against said reopening of assessment order on ground that Commissioner could not have issued show cause notice as prior order of Commissioner had merged into order passed by revisionary authority and principles of res judicata applied. Held that:- Even if certain material came to the notice of the Commissioner, which became the basis for the show cause notice, the only proper course was to challenge the said order of the Joint Secretary by taking out other proceedings, as admissible in law. - It would be open to appellant to invoke principles of Section 14 of Limitation Act insofar as limitation is concerned as the matter is kept pending in various judicial fora, including this court. - No infirmity in order of tribunal Decided against Revenue.
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