TMI Blog2019 (1) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... given sufficient opportunity to the Department including the Directorate of Revenue Intelligence to produce proof that the show cause notice was served on the assessee. The Tribunal, in paragraph 3 of the impugned order, recorded the submission of the authorized representative of the Department appeared before the Tribunal that no show cause notice has been issued to the respondent – assessee in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch, Chennai made in Final Order No.40116 of 2018 dated 17.1.2018. 2. The above appeal has been filed raising the following substantial questions of law : i. Whether the Tribunal was justified in arriving to decision that no show cause notice has been issued by the DRI, answerable to the then Commissioner of Central Excise, Salem vide show cause notice F.No.VIII/26/181/2007-DRI dated 17.8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the Order-in-Original dated 24.2.2014. 5. In the memorandum of grounds of appeal filed by the appellant, though it is stated that the show cause notice was issued under Section 124 of the Customs Act, 1962, a file number has been given, but there was no averment or proof of service of such show cause notice on the assessee. 6. We are informed by the assessee that the Tribunal had give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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