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2019 (9) TMI 219 - AT - Central ExciseRepeated proceedings - Clandestine removal - clearance of goods to job-worker - safety razor blades - parts and components for shaving system - value of goods was arrived at on the basis of ‘cost construction’ that relied upon the balance sheet for the previous year in the absence of actual cost of clearance ascertained for the year of manufacture with the differential duty, if any, being paid on finalization of the balance sheet of the year. HELD THAT:- The show cause notice covers the same period as those issued earlier on finalization of the cost of production, we take note that in re Dee Kay Exports [2010 (10) TMI 473 - PUNJAB & HARYANA HIGH COURT] the Hon’ble High Court of Punjab & Haryana held that once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. The subjecting of an assessee to repeated proceedings under section 11A is not the intent of law - appeal allowed - decided in favor of appellant.
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