GODREJ INDUSTRIES LIMITED Vs. COMMISSIONER OF CUSTOMS MUMBAI
SUPREME COURT OF INDIA
GODREJ INDUSTRIES LTD.
COMMISSIONER OF CUSTOMS,MUMBAI
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(1.)We have heard learned Counsel. It appears that the Appellate Commissioner's order, upholding the classification proposed by the Revenue, proceeds on a basis that is contrary to the finding of the Assistant Commissioner and, indeed, of the show cause notice. The Tribunal, while appreciating that all that was before it was, the finding of the Appellate Commissioner, appears to have reverted to the conclusions of the Assistant Commissioner in upholding the Revenue's classification. There is, therefore, something to be said for the contention on behalf of the assessee that it has had no opportunity to meet the case that has been set up, as aforesaid, at different times.
(2.)It is, in the circumstances, appropriate that the matter should stand remanded to the assistant Commissioner and he may, if he so chooses, address to the assessee a fresh show cause notice which sets out, precisely, what is the Revenue's case on the classification, which case shall be adhered to at all times thereafter. If such fresh show cause notice is to be issued, it shall be issued within eight weeks. The assessee shall have an opportunity to respond to the show cause notice and to lay all requisite evidence in support of its case. The issue of limitation shall not be raised by the assessee, having regard to the facts afore stated.
(3.)The appeal is allowed accordingly.
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