TMI Blog2022 (4) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice to direct respondent to appear and answer such show cause notice would be only adding to their agony. It would not be even possible to answer the show cause notice without any particulars mentioned therein. The Tribunal has not committed any perversity or applied incorrect principles to the given facts and when the facts and circumstances are properly analysed and correct t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al contain errors that are impossible to repair or rectify? 2. We have considered the order passed by CESTAT and do not find any reason to interfere with the said order. According to appellant, respondent had imported various permissible inputs under duty exemption entitlement certificate scheme in the Foreign Trade Policy for which it had license which was dated 24.6.1993. According to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst that order, appellant has approached this Court. It is respondent s case that they never received the show cause notice and hence, could not even reply. Mr. Deshmukh, Counsel for appellant submitted that the Court may set aside order impugned and direct respondent to respond to show cause notice and Commissioner of Customs may pass an order based on the submissions made by respondent. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any particulars. In show cause notice, in paragraph no.5, Commissioner of Customs says, AND BILLS OF ENTRY NUMBERS (AS PER ANNEXTURE) SHOULD NOT BE DENIED AND THE DUTY AMOUNTING TO ₹ 10047253/- ALONGWITH INTEREST AT 24% PER ANNUM SHOULD NOT BE DEMANDED AND RECOVERED FROM THEM UNDER SECTION 28 OF THE CUSTOMS ACT 1962. Annexure is totally blank. It does not indicate what was b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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