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2015 (10) TMI 269 - AT - CustomsInitiation of Second proceedings on same cause – It was alleged that there was violation of Advance license – Tribunal held that appellant failed to comply pre-deposit direction – Meanwhile adjudicating authority initiated second proceeding on same grounds – Held that:- It is established fact that self-same licence has been dealt by two adjudication orders as above in respect of self-same cause, which is not permissible in law – Tax was not being multiple taxation law, impugned order passed against appellant is unsustainable – Accordingly order set aside – Decided in favour of Assesse.
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