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2015 (8) TMI 1047 - SUPREME COURT

2015 (8) TMI 1047 - SUPREME COURT - 2015 (322) E.L.T. 601 (SC) - Issuance 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 .....

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ial fora, including this court. - No infirmity in order of tribunal Decided against Revenue. - Civil Appeal No. 499 of 2006 - Dated:- 31-7-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. T. M. Singh, Adv., Mr. Karan Seth, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. K. Bagaria, Sr. Adv., Mr. C. Mukund, Adv., Mr. K. Ajit Singh, Adv., Mr. Ashok Jain, Adv., Mr. Pankaj Jain, Adv., Mr. Bijoy K .....

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. These orders were also challenged by the respondent by filing revision applications. The said revision applications were decided by the Joint Secretary, Government of India, on 16.08.1995. He set aside the order of the Collector (Appeals) and remanded the case back to the Assistant Collector for de novo consideration, after making fresh enquiries from the reputed exporters in association with the representative of the respondent for the purpose of fixing the value of the goods. Even in the sec .....

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sue was sought to be reopened. After giving chance to the respondent to file its reply, which was filed before him, the Commissioner of Customs confirmed the demand made in the show cause notice by passing detailed order dated 28.11.2003. This order has been set aside by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') by the impugned judgment dated 15.03.2005. This is how the Department is in appeal in the present proceedings challenging the .....

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