TMI Blog1986 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. - This is a miscellaneous application filed by the Respondent in the appeal before us-filed by M/s. Tinplate Company of India Ltd.-praying for the addition of (1) M/s. Iron Steel Controller 234/4-A.J.C. Bose Road, Calcutta-20, (2) M/s. Steel Authority of India Ltd. 16, Kasturba Gandhi Road, New Delhi-1, and (3) M/s. K.R.S. Steel Union Mittal Court (4th Floor) B Wing, Nari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Act, 1975 (along with additional and auxiliary duties), were, on arrival in Calcutta after 1-1-1984, kept in a Customs Bonded Warehouse in terms of S. 59(1) of the Act; (b) on or about 4-2-1984, an ad hoc exemption notification under S. 25(2) of the Act was issued, exempting the 27,440 M/Tonnes of the said goods imported into India by M/s. Steel Authority of India from customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bulk of the goods were cleared from the warehouse after assessment to duty in terms of the aforesaid notification, when a notice dated 21-7-1984 was issued, alleging, inter alia, clearance of a quantity of 8378 138 M/Tonnes in excess at the concessional rate of duty of 20% and requiring the Respondent to show cause why an amount of Rs. 2,82,25,228/-, short-levied should not be recovered; (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction for the enquiry can be enlarged to bring in parties other than the one to whom the notice to show cause was originally issued. (c) To refute the case of the Appellant, any of the parties now sought to be impleaded could have been examined as witnesses without, necessarily impleading them as parties. Not having chosen to do so, the Respondent is not to be given another opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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