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M/s JK Industries Ltd. Versus Commissioner of Customs, Mumbai

2016 (3) TMI 188 - CESTAT MUMBAI

Period of limitation - Date of issue of SCN or Date of Service of SCN is relevant - Demand of differential duty - Department issued less charge demand on 12.5.1997 to the appellant's Madhya Pradesh unit which was redirected to his Kankroli unit Rajas .....

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ause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law, upheld by the Hon'ble High Court of Madras in the case of SHA Moolchand Praopchandji Gandhi 2003 (11) TMI 84 - HIGH COURT OF JUDICATUR .....

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Respondent : Shri D S Maan, Assistant Commissioner (AR) ORDER Per M V Ravindran These two appeals are arising out of common Order-in-Appeal No. 105 & 106/2005 /MCH dated 16/02/2005. 2. Heard both sides and perused the records. 3. On perusal of t .....

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. It was noticed by the department that there was a short payment of duty on two consignments, accordingly, a less charge demand note was issued on 12.05.1997. It is the case of the appellant that the said less charge demand was not received by them .....

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tter dated, 1997, the less charge demand was addressed to the appellant's Madhya Pradesh unit while the less charge demand is respect of their Kankroli unit Rajasthan. The less charge demand was redirected to the Kankroli unit after a period of 6 .....

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s recorded by the first appellate authority. It is settled law that any demand that needs to be raised on the importer has to be issued and received by him within the period of limitation. In the case in hand, we do find the less charge demand has be .....

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