Separate notice not required for personal hearing post section 110(2) amendment

Shreyansh Marble Tiles Pvt Ltd. Vs Commissioner of Customs (CESTAT Ahmedabad) Conclusion: After amendment of section 110(2) it was concluded that no separate notice was necessary, before extending the period of limitation by a further six months (for issuance of show cause notice); the authority had to record reasons in writing, which of course, should be based on materials and inform the concerned party about the extension before the expiry of the first period of six months. Held:  Assessee-company pointed out that DRI officers searched the residential premises of assessee’s director and t...