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2013 (6) TMI 31 - HC - Central ExciseValidity of Show Cause notice when the orders of CESTAT in operative - manufacturer of Intravenous Fluids - exemption vide notification no. 3/2001 - held that:- As matter of the petitioner has not been decided till date in compliance of the order of the Apex Court and during the period when the order of Tribunal dated 27-2-2004 was operative, impugned show cause notices by which recovery was directed against the petitioner were totally untenable as at that time no recovery could have been directe. Show cause notices quashed - The Customs, Excise & Service Tax Appellate Tribunal, who has been directed by the Apex Court [2009 (3) TMI 55 - SUPREME COURT], shall decide the matter as per directions issued by the Apex Court.- If the matter is decided in favour of the petitioner then there would be no question of imposing of any excise duty against the petitioner. However, if the matter is decided against the petitioner, the department shall be free to issue fresh show cause notices. However, this action shall be subject to final adjudication of the dispute after the order passed by the Tribunal.
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