TMI Blog2020 (3) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... once again has issued show cause notice for readjudication of the matter, which was scheduled to be heard on 18.02.2020 - HELD THAT:- Noticing the fact that these petitions are preferred against the show cause notice relying on the ratio rendered in case of SIDDHI VINAYAK SYNTEX PVT LTD. VERSUS VERSUS UNION OF INDIA 2 [ 2017 (3) TMI 1534 - GUJARAT HIGH COURT] , petitioner may always place the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 781 of 2020 for the purpose of adjudication, which are as follows:- 2.1. The petitioner is a proprietor of M/s. Lazio Exports, Surat and one of the co-notice in the show cause notice dated 31.03.2005 which was given on the basis of the intelligence collected by the officers of the Directorate of the Revenue Intelligence, Surat on the ground that the main unit was procuring high quality polyest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Customs and Service Tax, Daman confirming the penalty under Section 144(iii) and Section 112 of the Customs Act, 1962. 2.4. This has been challenged before the CESTAT being Appeal No. C/434-442, 472, 479-483/2008 where it had quashed and set aside the order and the tribunal had remanded the matter to the adjudicatory authority for reconsideration of the issue afresh following the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter and noticing the fact that these petitions are preferred against the show cause notice relying on the ratio rendered in case of Siddhi Vinayak Syntex Pvt. Ltd. (supra), petitioner may always place the very authority into service before the concerned authority. The petitioner has directly approached this Court against the show cause notice raising all contentions in these petitions. When ..... X X X X Extracts X X X X X X X X Extracts X X X X
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