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CX - S.110 of Customs Act, 1962 - If appellant's prayer of quashing impugned order is allowed, it will be frustrating due process of law that is required in quasi-judicial proceedings - Appeal dismissed: CESTAT

By TIOL News Service

MUMBAI, AUG 18, 2016: THE Adjudicating Authority viz. Commissioner of Central Excise, Nasik extended the time (u/s 110 of the Customs Act, 1962) for issuance of show-cause notice.

Against this order, the appellant is before the CESTAT and alleges that there is violation of principles of natural justice; that the investigation has started six months back and no show-cause notice is issued.

The Bench observed that the arguments of the appellant was fallacious because -

++ Firstly, by the impugned order the Adjudicating Authority has only extended the time period for issuance of show-cause notice and has not decided any issue on merits.

++ Secondly, by extending the time period for issuance of show-cause notice, no prejudice is caused to appellant or his case in defence. ++ Thirdly, appellant can respond to the department only if a show-cause notice is issued to him putting forth allegations.

++ If appellant's prayer of quashing the impugned order is allowed, it will be frustrating the due process of law that is required in quasi-judicial proceedings.

Holding that there is no merit in the appeal, the impugned order was upheld and appeal was dismissed.

(See 2016-TIOL-2100-CESTAT-MUM)


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