TMI Blog2008 (9) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the department cannot blow hot and cold in the same breath and has to adopt only one stand. – accordingly order of the commissioner set-aside and remanded the matter to Commissioner for fresh decision along with decision on the earlier show cause notices referred supra. The appellant’s grievance as regards cross-examination of various witnesses and deponents whose statements are relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Sun Polytron Industries Ltd. in the manufacture of their final product and stand diverted by them in the open market. He, however, submits that the same appellant had earlier been issued a show cause notice on 12-7-04 raising demand of duties against the same appellant in respect of final product cleared by them during the same period Feb. to June 2003 by alleging under-valuation of the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices are still pending adjudication, though the same were issued by same Commissioner, who had adjudicated the present impugned order and same were answerable to the same Commissioner. 4. After appreciating the above submission, we find force in the contention of the learned advocate. We have also seen earlier show cause notice dt.12-7-04, which is issued by Commissioner alleging undervalua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view it would be just and proper for the Commissioner to adjudicate all the notices by a single adjudication order so as to make the stand of the Revenue clear. Inasmuch as all the show cause notices are contradictory and relates to same very goods and same very period, they are required to be taken up together for adjudication and Revenue's stand is required to be clarified. It would be in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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