TMI Blog2007 (8) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... e as well as barred by limitation - Civil Appeal Nos. 1363-1366 of 2002 - - - Dated:- 21-8-2007 - [Order per] - On 14-7-2000 a show cause notice was issued to the assessee demanding a sum of Rs. 23.85 lacs leviable on 50,536.30 kgs. of Polyester Textured Yarn valued at Rs. 26.83 lacs by way of customs duty together with imposition of penalty and interest. By his order dated 28-3-2001 the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the judgment of the Division Bench of this Court in the case of Saci Allied Products Limited, U.P. v. Commissioner Central Excise, Meerut reporting in 1 2005 (7) SCC 159 we quote herein below paras 16 and 17 of the said judgment. "16. Thus according to the Appellate Tribunal, since the dealers in Uttar Pradesh who purchased the goods from Syndet, and independent dealers in other parts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was for the first time that the Appellate Tribunal in the impugned order has sought to sustain the impugned order by invoking the first proviso to Section 4(1)(a) of the Act. It is thus seen that the Tribunal has gone totally beyond the show-cause notice and the order of the Collector, which is impermissible. The Appellate Tribunal cannot sustain the case of the Revenue against the appellants on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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