SPECTRUM FABRICS Vs. COMMISSIONER OF CUSTOMS, SURAT

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal dated 21 -4 -04 which set aside the order -in -original as regards the demand and penalty but upheld the confiscation of the goods.

(2.) THE short point which is involved in this case is whether the show cause notice which is issued for the demand of duty and imposition of penalty and confiscation of the seized goods would survive if it is held by the appellate authority that the part of the show cause notice is without jurisdiction.

(3.) LEARNED advocate appearing for the appellant submits that the issue is squarely covered by the decision of the Larger Bench of the Tribunal in the case of Godrej Soaps v. C.C.E., Mumbai as reported at 2004 (174) E.L.T. 25 (Tri. -LB).