Held - The Commissioner (Appeals) found as the fact that the corrigendum alone was served upon the two respondents and it was during the personal h.....

Held - The ‘corrigendum’ issued six years later on 19th January 2000, this Court has no hesitation in concluding that the so-called corrigendum.....

Held - The Appellant filed a reply to the said Show-Cause Notice (SCN) on 5th January, 1994.

For a period of six years thereafter nothing hap.....

Held - At this stage, another aspect needs to be taken into consideration as regards the legality and validity of the Corrigendum dated 21.02.2022 .....

Held - We find that payment of differential duty penalty and interest has been made on 28.08.2020 within one month of the issue of the show cause n.....

Held - As far as this submission is concerned, the Court notices that there was sufficient opportunity for the DRI, if aggrieved by the order passe.....