Case Law Details
Sunder’s International Vs Commissioner of Customs (CESTAT Mumbai)
Introduction: The case of Sunder’s International vs. Commissioner of Customs (CESTAT Mumbai) raises concerns about the practice of piecemeal adjudication and the determination of the Maximum Retail Price (MRP). In this article, we explore the details of the case, arguments from both sides, and the decision by CESTAT Mumbai.
1. Background: This case involves three appeals filed by both the department and the assessee, challenging part of an Order dated 27.5.2013 passed by the Commissioner of Customs, Central Excise, and Service Tax, Goa.
2. The Key Issue: The central issue in these appeals revolves around the manner in which the Adjudicating Authority (Commissioner) handled the show cause notice. The question is whether the Commissioner was justified in not resolving the entire notice but rather chose to adjudicate it in a piecemeal manner, leaving important issues unresolved.
3. Show Cause Notice Details: The show cause notice was issued to the assessee, alleging various violations, including misclassification of products, undervaluation, and clandestine clearance to evade Central excise duty. The notice covered both the normal and extended periods of limitation.
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