- (1.) The main question involved in this appeal is, Whether a show-cause notice and the orders passed on its basis can be quashed for a defect in the notice without there being any prejudice to the affected party. THE FACTS
(2.) M/s Raghunath International Ltd (the Assesee) is engaged in manufacture of, Paan Masala (chapter sub-heading number 2106 and 2108.99); Paan Masala containing tobacco (chapter sub-heading 2404.49); Branded chewing tobacco (chapter sub-heading 2404.41); and Meetha Masala (chapter sub-heading 2108.99).
(3.) A search was conducted by Central Excise Department (the Department) under the Central Excise Act, 1944 (the Act) in the factory of the Assessee on 29.5.2003. In this search some documents as well as goods were seized and the statements of its employees were recorded.;