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2021 (7) TMI 1029 - HC - Central ExciseInterpretation of statute - 'the person chargeable with the duty', in the main part of sub-section (1) of Section 11A of the Central Excise Act, 1944 - by such person or his agent in the Proviso - whether only one person can be charged with the duty on a given goods or otherwise? - Clandestine removal - demand of duty from two companies SAS and ASRM, who jointly involved in the manufacturing of the goods - HELD THAT:- The appeal admitted on substantial questions of law. Due to efflux of time, we are of the view that it may not be necessary to adjudicate these appeals and decide the substantial question of law as the department has availed the opportunity granted by the Tribunal in the impugned order and issued Show Cause Notices afresh, which are slightly different from the Show Cause Notices, which have ultimately culminated into the impugned order - Therefore, the best course open would be is to direct the Commissioner of Central Excise, Tiruchirapalli, to adjudicate the Show Cause Notices after affording reasonable opportunity to the assessee and take a decision in the matter. The appeals are disposed of, by directing the Commissioner of Central Excise, Tiruchirapalli to proceed further with adjudicating the Show Cause Notice dated 24-7-2007, after affording reasonable opportunity to the assessees, which includes an opportunity of personal hearing.
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