Issue on Merits not Opened in SCN: HC grants interim protection to Dhampur Sugar Mills

Dhampur Sugar Mills Ltd Vs Commissioner Of Customs And Central Excise (Allahabad High Court) Allahabad High Court heard learned counsel for parties and having perused the record, prima facie, it cannot be disputed that the issue on which adjudication was sought to be made and the issue that has been adjudicated appear to be different. Insofar as the issue on merits had not been opened in the show cause notice, prima facie case is made out for grant of interim protection. As to the objection as to further delay that may be caused, the same may be taken care of by providing for expeditious dispo...