THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. No.62 of 2014 DATE: 24.10.2014 Between:
The Commissioner of Central Excise and Customs, Visakhapatnam.
… Appellant And M/s. Swaran Singh & Co., Visakhapatnam.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. No.62 of 2014 Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) In terms of our order dated 09.10.2014, the unsigned show cause notice, which was said to be served on the respondent-assessee, has been produced. We have seen that there has been no signature. The learned Tribunal has correctly held that no proceedings can be initiated on the basis of an unsigned show cause notice, even if the assessee participates.
We feel that initiation of the proceedings is totally unauthorized. Therefore, the participation by the assessee did not operate as estoppel. It is settled proposition of law that unsigned document would estop the Officer concerned from initiating proceedings. According to us, the entire proceedings are initiated without any legal basis.
Hence, we dismiss the appeal. However, it would be open for the appellant to take steps in accordance with law as may be advised. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 24.10.2014 va