STEELMAN INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THIS is a miscellaneous application seeking to quash a show cause notice issued by the Asstt. Commissioner (Refund), Customs House, Kandla. Heard both sides.

(2.) THE relevant facts, in brief, are as follows : -

(3.) THE ld Advocate for the applicant submits that the show cause notice has been issued re -opening the very same issue settled by the Tribunals order dated 15 -11 -2006. He submits that this is highly irregular and seeks intervention, in terms of provisions of Rule 40 and Rule 41 of the CESTAT Rules.