Court Upholds First SCN on Clandestine Lead Ingots; Highlights Importance of Strict Procedural Compliance.

Clandestine Removal - Lead Ingots - unrecorded production - demand was dropped in case of 2nd SCN but not against the 1st SCN - both 1st and 2nd show cause notices is identical i.e. clandestine removal - Admittedly, a particular act is required to be done in a particular manner as provided under the statute but an inadvertent mistake to follow the procedural aspect cannot be adopted for arriving at the conclusions against the assessee. - AT .....

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