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2018 (9) TMI 560 - AT - Central ExciseIssuance of two SCN - SCN pending adjudication - eligibility to exemption Notification 01/93-CE during the period 01.03.1994 to 31.03.1994 - Held that:- It is recorded in the order-in-original that for the period 01.04.1993 to 28.02.1994, two show cause notices dated 22.11.1993 and 06.05.1994 were issued proposing denial of exemption Notification 202/88-CE dated 20.05.1988. However, it is not available on record whether show cause notices were decided Without outcome of show cause notices dated 21.11.1993 and 06.05.1994 deciding the eligibility to exemption Notification 01/93-CE during the period 01.03.1994 to 31.03.1994 is clearly pre-mature - the matter needs to be remanded to the Adjudicating Authority to pass a fresh order after considering the status of the case covered under show cause notices dated 21.11.1993 and 06.05.1994 - appeal allowed by way of remand.
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