- (1.) DESPITE service, there is no appearance on behalf of the respondent when the matter is taken up today.
(2.) THE petitioner has challenged a show cause notice dated 22nd July 2009, order dated 1st December 2009 and notice of demand dated 20th November 2013 in this writ petition. The petitioner, at the outset, submits that the show cause notice, issued by the authority, was beyond the normal period of limitation but within the extended period. The learned advocate further submits that the extended period can only be invoked, provided the conditions, enshrined for such purposes, are fulfilled. Issuance of the show cause notice by the authority, in colourable exercise of power, by mere recording the ingredients required therefor, without specifying other facts and materials, is not permissible and the said show cause notice is liable to be struck down.
(3.) IT is an admitted fact that there was a shortfall in payment of the duty by the petitioner. The petitioner, subsequently, paid the differential duty as well as the interest, as provided under the Act. The authorities, thereafter, issued a show cause notice contemplating to initiate a proceeding for imposition of penalty for non -payment of the duty by the petitioner within the prescribed period.;