Home Case Index All Cases Customs Customs + AT Customs - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1569 - CESTAT AHMEDABADValidity of SCN - case of appellant is that the learned Commissioner has already taken a view about the applicability of issue of jurisdiction, therefore, proceedings further in the matter would cause prejudice to their interest - Held that: - the adjudicating authority has not expressed any view on sustainability of the show-cause notice, only he has allowed another opportunity to the appellant to appear before him on 15.3.2017 and prove their case on various issues including the issue related to jurisdiction raised/ which was not raised in the reply but raised subsequently through letter dated 13.2.2017 - there are no substance in the apprehension of the appellant that the learned Commissioner has already taken view on the issue of jurisdiction and the request made in the letter of the appellant has not been considered by the learned Commissioner. Any direction to stall the proceeding, before the adjudicating authority, by setting aside the communication to appear for personal hearing, would not be appropriate and contrary to justice as the learned adjudicating authority is well within its jurisdiction and exercised the power to complete the adjudication proceeding - appeal dismissed.
|