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SHOW CAUSE NOTICE

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 14-5-2016 Last Replied Date:- 6-6-2016 - The expression has not been defined under any of the indirect taxes. Any authority before passing an order against a person should show cause why should not the order be passed against him. is issued to comply with the principles of Natural Justice. An adjudicating order is to be passed by any competent authority after giving a reasonable opportunity of being heard to the person concern .....

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eged certain factual portion that the tax was imposed for the first time in January 1995 and there has been no failure on his part on any account earlier. The Tribunal directed the Superintendent to issue a to the assessee asking him to show cause as to why the penalty be not imposed on him so that the assessee gets an opportunity to prove that there was a reasonable cause. In Metal forgings Limited V. Union of India - 2002 (11) TMI 90 - SUPREME COURT OF INDIA it was held that communications, or .....

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ed before any demand of duty. is the foundation In Commissioner of Central Excise V. Tata Tech Limited - 2008 (7) TMI 91 - SUPREME COURT it has been held that the is foundation in the matter of levy and recovery of duty, penalty and interest and if the point is not raised in the it cannot be raised at the appellate stage. Assessee is put to notice In Devam Modern Breweries Limited V. Commissioner of Central Excise, Chandigarh - 2006 (8) TMI 15 - SUPREME COURT OF INDIA it was held that the assess .....

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with reference to the specific statutory provision. In the instant case, the impugned proceedings did not allege at the stage or find at the adjudication stage the specific provision under which the services rendered by the appellant are classifiable. In Pankaj Gandhi V. Commissioner of Customs, New Delhi -2009 (8) TMI 444 - CESTAT, NEW DELHI it was held that persons to whom is not issued cannot be proceeded against in adjudication order. Format of No format is prescribed for the issue of in th .....

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d V. Commissioner of Central Excise, Bolpur - 2007 (2) TMI 537 - CESTAT, KOLKATA the Tribunal held that it is the preliminary rule of law that any proceedings to be initiated should be under authority of law. The dated 31.5.2001 issued was an unsigned document and nothing more than a scrap paper carries any value in the eyes of law. Accordingly the entire proceeding that was designed against the appellant company without a proper notice is void ab initio. Jurisdiction The shall be issued by the .....

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and criminal consequence of law and should categorically bring out to the notice of noticee for rebuttal. In absence of proper charge being brought for rebuttal in the , adjudication fails to touch an issue not covered by traveling beyond that. In addition to support the allegations documentary evidence should be there. In Larsen & Toubro Limited V. Commissioner of Central Excise, Pune - II - 2007 (5) TMI 1 - SUPREME COURT OF INDIA the extension of period of limitation entails both civil an .....

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rs if the evasion of duty/tax is due to fraud, mis-declaration, suppression of facts etc., with intention to evade payment of tax/duty. Quantification In Metal Forgings V. Union of India - 2002 (11) TMI 90 - SUPREME COURT OF INDIA the Supreme Court held that is a mandatory requirement for raising demands and that communications, orders, suggestions or advices from department cannot be deemed to be a . A specific indicating the amount demanded and calling upon the assessee to put forth their case .....

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In Praseetha Suresh V. Commissioner of Central Excise, Trivandrum - 2006 (4) TMI 23 - CESTAT, BANGALORE the Tribunal noticed that the of 2002 as well as of 2005 has not specified the period of demand nor has quantified the service tax. In terms of the judgment of High Courts, the demand cannot be confirmed in vacuum without raising and quantifying the same in the . Exact liability In Faiveley Transport India Limited V. Commissioner of Central Excise, Chennai - 2008 (1) TMI 230 - CESTAT, CHENNAI .....

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nnot be demanded in the style of From A and B as assessee when A and B are different legal entities. If B is an agent of A and liability of A is demanded from B as the agent of A, that position has to be made clear in the notice. Invoking proper sections The authority issuing shall invoke the relevant section under which the allegations are made and penalty are imposed. In LVR & Dang In Store Limited V. Collector of Customs, Madras - 1994 (1) TMI 157 - CEGAT, MADRAS the Tribunal held that qu .....

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cise of that power. not to be issued for levy of interest In Ashok Leyland V. Commissioner of Central Excise, Chennai - 2003 (1) TMI 190 - CEGAT, CHENNAI it was held that cannot be issued merely for interest and penalty when duty has already been paid before the issue of . Time to give reply The shall indicate the time within which the assessee is required to give reply to the authority. Personal hearing The also requires the assessee to inform in his reply to the whether he wants to be heard in .....

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