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2017 (9) TMI 452 - HC - Central ExciseScope of SCN - Whether the Customs Excise & Service Tax Appellate Tribunal, New Delhi was right in taking a contrary view in two identical cases covered by same show cause notice? - Held that: - the language of notice in the case of Commissioner of Central Excise, Kanpur Vs. Sarada Steel Industries Pvt. Limited [2010 (7) TMI 596 - CESTAT, NEW DELHI] and that of respondent is same. Therefore Tribunal was not justified in taking a view otherwise than what has already been taken in Commissioner of Central Excise, Kanpur Vs. Sarada Steel Industries Pvt. Limited, without referring matter to larger Bench - issue decided in favor of appellant and against Assessee. Whether Rule 25 of the Central Excise Rules 2002 is self contained as the same is already subject to provisions of Section 11 AC of the Central Excise Act, 1944? - Held that: - it is subject to provision of Section 11AC of Act, 1944, mere non- mention of Section in a particular order or notice by itself will not render the same bad, if otherwise all ingredients are satisfied - matter remanded to Tribunal to restore the appeal. Appeal allowed - decided partly in favor of Revenue and part matter on remand.
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