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2009 (3) TMI 515 - HC - Central ExciseSecond Show cause notice- The petitioner has challenged the said show cause notice before this Court primarily on the ground that the demand on account of late payment of duty amount has been set aside by the Commissioner (Appeals). The matter is pending before the Tribunal at the instance of the Revenue, therefore, the Revenue cannot issue a second show cause notice on the same issue which led to raising of earlier demand against the petitioner. Thus, the show cause notice was said to be illegal, without jurisdiction and an abuse of the process of law. Held that- the show cause notice issued by revenue wholly illegal unwarranted and unjustified. Initiation of proceedings by way of a subsequent show cause notice cannot be sustained in law before final adjudication by Tribunal.
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