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2018 (2) TMI 201 - CESTAT CHENNAIValidity of second SCN - Benefit of N/N. 83/1994-CE dt. 11.4.1994 - job-work - Held that: - proceedings on the very same dispute had been initiated by the Department in earlier show cause notice dated 04.0.2005, involving the very same period, which however had been set aside by the Tribunal on the ground of jurisdiction - it is evident that the second SCN also sought to cover the very same issue, the very same period of dispute, and the very same apparent duty liability that was initiated in the earlier SCN dated 04.07.2005. The proceedings initiated by the second SCN dated 26.03.2007, which culminated in the impugned order, cannot sustain and will necessarily have to be set aside - appeal allowed - decided in favor of appellant.
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