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2021 (2) TMI 458 - AT - CustomsValidity of SCN - Non-adjudication of show cause notice within reasonable period - Whether the show cause notices issued on 07.10.2016 and adjudicated on 28.05.2019 shall stand vacated in terms of the explanation 4 to Section 28 of the Customs Act, 1962 or not? - Whether the show cause notice can be issued for recovery under Section 28 of the Customs Act, 1962 without challenging the assessment under Section 17 of the Customs Act 1962? - Whether in the absence of following the procedure prescribed under Section 138C of the Customs Act, 1962, the documents relied by the adjudicating authority are admissible or not? - Difference of opinion. HELD THAT:- In view of the difference in opinion expressed by the Members hearing these appeals, the following question is referred to Hon’ble President for referring the same to third member for his consideration- “Whether in the facts and circumstances of this case,- these appeals should be allowed following the decision of Hon’ble Punjab & Haryana High Court in case of M/s Prabhat Fertilizers & Chemical Works Works [2020 (2) TMI 1443 - PUNJAB AND HARYANA HIGH COURT] as held by Hon’ble Member (Judicial); Or these appeals should be dismissed as the decision of Hon’ble Punjab & Haryana High Court in case of M/s Prabhat Fertilizers & Chemical Works Works [2020 (2) TMI 1443 - PUNJAB AND HARYANA HIGH COURT] is not applicable as has been held by Hon’ble Member (Technical).
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