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2017 (10) TMI 115 - AT - Central ExciseValidity of subsequent SCN - the present SCN was issued on 13.01.2006 to the same assessee covering period from 03.08.2001 to 20.11.2002 whereas SCN dated 06.07.2005 also covered the period, covered by present SCN - Held that: - it is apparent that the source of information for both the show cause notices is the same - the later SCN i.e. 13.01.2006 was not sustainable since the said SCN dated 13.01.2006 was issued by invocation of proviso to sub Section (1) of Section 11A of CEA, 1944, in view of the ruling by Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] - appeal allowed - decided in favor of appellant.
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