NAFFAR CHANDRA JUTE MILLS Vs. COLLECTOR OF C EX
LAWS(CE)-1986-11-3
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on November 05,1986

Appellant
VERSUS
Respondents

JUDGEMENT

S.K.Bhatnagar, - (1.)THIS is an appeal against order-in-appeal of the Collector (Appeals), Calcutta. The order-in-appeal No. 175/Calcutta/84 dated 19-1-1984 was passed with reference to order-in-original dated 16-5-1983 of the Assistant Collector. The Assistant Collector had passed this order with reference to three show cause notices -
(1) dated 31-12-1982;

(2) dated 9-9-1981;

(3) dated 20-12-1982.

(2.)At the appeal stage the learned Collector (Appeals) had set aside the order in so far as it related to the last show cause notice dated 31-12-1982 as time-barred.
We are, therefore, concerned at this stage with the remaining two show cause notices in respect of which the order-in-original has been confirmed.

(3.)IT is Shri Gupta's submission that the Assistant Collector has passed a common order with reference to these show cause notices. However, it will be seen from the documents filed by them in the paper book that the show cause notice dated 9-9-1981 (Annexure-A(l) was amended by a corrigendum dated 31-12-1982 (Annexure-C). But the Assistant Collector has in his order proceeded with reference to the second notice dated 9-9-1981 and has not referred to the amendment dated 31-12-1982 at all.
4A. IT was his contention that this amendment dated 31-12-1982 was a very material and important document inasmuch as in this the entire issue has been changed.



Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.