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2014 (4) TMI 1026 - PUNJAB AND HARYANA HIGH COURTDuty demand - FOC kits sold along with JCBs machines - Held that:- respondents is unable to deny that show cause notices referred to above, relate to the same controversy, i.e., FOC Kits, and have been dropped by the adjudicating authority pursuant to a fresh adjudication ordered by the CESTAT. It is not denied that no further appeal has been filed against the order of CESTAT or the order passed by the adjudicating authority, dropping the notices - The dropping of similar show cause notices relating to similar demands for duty has led to an anomalous situation. The petitioner would be liable to pay duty and penalty with respect to the impugned notice but with respect to similar show cause notices, would not be liable to pay duty and penalty. The dropping of similar show cause notices, by the Adjudicating Authority, in our considered opinion, is sufficient to grant relief to the petitioner and direct adjudication of the show cause notice, afresh - Matter remanded back - Decided in favour of assessee.
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