TMI Blog2014 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ese circumstances, the second show cause notice was issued. This notice was in fact akin to rectification or corrigendum to the original show cause notice. Tribunal has also mentioned that the original show cause notice did not take into account the Special Duty of Customs while computing quantum of duty evaded. It has been recorded that the second show cause notice itself was within five years fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s belated and delayed by 185 days. However, before issuing notice on the application for condonation of delay, we have deemed it appropriate to examine the contentions raised in the appeal on merits. 2. We have heard learned counsel for the appellant, who accepts that primarily disputes and issues raised by the appellant in the appeal are factual. On legal issues, he submits that the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatements of Lalit Mohan dated 17th November, 2003, 19th November, 2003 and 20th November, 2003, accepting the said sales without invoice have been referred to. Documents produced subsequently after four months did not inspire confidence and could not be the basis for accepting the alibi of the appellant. The first show cause notice was issued for duty not paid on manufacture/processed goods clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 6th December, 2006, enhanced the duty demand. This vitiates the adjudication order as well as the impugned order. We have considered the said contention, but again find that the tribunal has correctly recorded that the enhanced demand was on account of examination of records and new facts coming to light for the Revenue. In these circumstances, the second show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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