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2017 (2) TMI 1261 - AT - Central ExciseValidity of demand proceedings - abatement application - Compounded levy scheme - Held that: - abatement application was filed on 19-4-2000 whereas demands under show cause notices were adjudicated on 30-9-2003 without passing any order on the abatement application, therefore demand was premature. As regard the abatement application, Commissioner instead of deciding abatement, though discussed in the findings of the order about the denial of abatement no order was passed as it clearly come out from the operative portion of the order. I am surprise to note that without any show cause notice on the application of abatement, ld. Commissioner have passed order of the demand, interest and penalty which is not permissible in law. The matter is remanded to the original adjudicating authority, who adjudicated three show cause notices, who is directed to pass de novo adjudication order only after disposal of abatement application by the Commissioner - appeal allowed by way of remand.
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