TMI Blog2009 (3) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 1991 of 2009 - - - Dated:- 17-3-2009 - T.S. Thakur, C,J. and Hemant Gupta, J. REPRESENTED BY: Shri Gaurav Aggarwal, Advocate, for the Petitioner. Shri Gurpreet Sing Sr. Standing Counsel (Indirect Taxation) for the Respondent. [Order per: Hemant Gupta, J.].- The challenge in the present writ petition is to a notice dated 6-12-2006, Annexure P-8, calling upon the petitioner to show cause as to why penal action under Rule 96ZO(3) of the Central Excise Rules, 1944 (hereinafter to be referred as "the Rules") read with Sections 3A an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, the appeal against the said order at the instance of Revenue was allowed by the Customs Excise Service Tax Appellate Tribunal (CESTAT) on 7-5-2004. The order passed by the Commissioner (Appeals) was set aside and the matter remitted to the Commissioner (Appeals) for deciding the same on merit in accordance with law. The Commissioner (Appeals) after remand by CESTAT allowed the appeal on 30-7-2004 and found that the demand of duty raised by the Superintendent vide letter dated 11-3-2003 is not sustainable. Admittedly, Revenue is in appeal before CESTAT and the said appeal is pending final disposal. 4. A show cause notice dated 6-12-2006, Annexure P-8. had been issued to the petitioner on the premise that the petitioner has opted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) has found the demand illegal. Till such time the said order of the Commissioner (Appeals) is not modified or reversed by a competent authority, the Revenue cannot be permitted to serve an other show cause notice for the same amount and for the same period. Since the basis of the show cause notice is identical to that of an issue pending before the Tribunal, the show cause notice, Annexure P-8, issued by the Revenue is wholly illegal, unwarranted and unjustified. The initiation of proceedings by way of a subsequent show cause notice cannot be sustained in law before the final adjudication by the Tribunal. 8. Consequently, we allow the present writ petition, quash show cause notice Annexure P-8 with no order as to cost. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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