ORDER :

1. Assessee was served with two show cause notices, one by the Commissioner (Bombay) and the other by Commissioner (Indore). Learned counsel appearing for the parties jointly pray that the impugned order of the Customs Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai (for short ‘the Tribunal’) be set aside except insofar as it holds that the Bombay show cause notice is pre-mature because the assessment in Bombay is provisional and, therefore, the same be sustained. They also state that as the assessment in Bombay is provisional, the question of penalty does not arise.

2. We order accordingly. Tribunal in its impugned order has exceeded its jurisdiction by recording a finding to the effect that Godrej Soap Limited (GSL) is a ‘related person’ vis-a-vis Procter Gamble Godrej Limited (PGG) which is beyond the scope of show cause notice. We ourselves have gone through the show cause notice and we are satisfied that the finding recorded by the Tribunal insofar as it relates to a ‘related person’ is beyond the scope of show cause notice and, therefore, the same cannot be sustained and is accordingly set aside.

3. Insofar as show cause notice issued by the C