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2017 (9) TMI 1186 - HC - Central ExciseValidity of SCN - Whether the Tribunal has erred in holding that non-invocation of a proviso appended to Notification in the show cause notice issued by the department, which was otherwise covered by Rule 9 and 49 of the Central Excise Rules, 1944 invoked in the show cause notice, can be a ground for dismissal of the said show cause notice? - Held that: - Admittedly, under the trade notice No. 112/94-CE dated 15.12.1994, the duty liability could have been discharged by the assessee at single yarn off spindle stage. However, subsequently by issuance of notification dated 18.05.1995, the aforesaid exemption which was granted to the assessee was withdrawn. In other words, from 18.05.1995 onwards, the assessee was required to discharge the duty liability only after doubling multi-folding of the yarn at the time of clearance - the show cause notices were invalid merely on the ground that in the show cause notices, no specific mention has been made to the proviso added to the notification dated 18.05.1995. It is evident that the aforesaid show cause notice gives the sufficient particulars with regard to the basis on which the demand of duty, penalty and interest was being made by the Revenue. It is pertinent to mention here that the assessee did not raise the issue with regard to vagueness of the show cause notices either before the Adjudicating Authority or before the Appellate Authority. The aforesaid contention has been raised for the first time in the objections which have been filed in this appeal. Therefore, the assessee cannot be allowed to raise a new plea for the first time in this appeal. Appeal allowed - decided in favor of Revenue.
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