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2024 (3) TMI 65 - AT - Central ExciseIssuance of second SCN without adjudicating first SCN - Valuation - adoption of incorrect valuation for goods cleared to its depot on normal transaction value which should have been cleared on the latest aggregate quantity of goods sold as against the price at which most number of goods were sold - violation of Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - HELD THAT:- After adjudication order in respect of first show-cause notice was issued that had attained finality by dropping the demand by the CESTAT on 11.01.2018, the other show-cause notice was pursued and adjudication order was passed subsequent thereto. It seems that ignoring all legal provisions including the constitutional right of protection against double jeopardy that is being tried repeatedly for the same act of alleged omission despite a clear finding of the Hon'ble Supreme Court made in Osaka Alloys And Steels Pvt. Ltd. [2007 (9) TMI 615 - SC ORDER] that even without adjudication of the first show-cause notice, issue of second show-cause notice raising the demand is without jurisdiction, besides being time barred and in LUPIN LIMITED VERSUS UNION OF INDIA [2012 (6) TMI 785 - GUJARAT HIGH COURT] it was also held that issue of another show-cause notice without any new material would be wholly futile and prejudicial to the Assessee and would be an abuse of the process of law. The order passed by the Commissioner of Central Tax (Appeals-I), Pune on the basis of a subsequent show-cause notice, after the first was held to be not sustainable by the CESTAT, is without jurisdiction and the same is, therefore, set aside with consequential relief - Appeal allowed.
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