TMI Blog2010 (4) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... nother show cause notice in respect of clearances of goods prior to the date of seizure. Penalty - Held that:- An option to pay duty, interest and penalty within 30 days and in the event of such payment, the penalty gets reduced to 25%, has not been made in the Order in Original - the option is required to be given to the Company to deposit entire duty amount with interest (if any) and penalty to the extent of 25% within 30 days, from the date of receipt of this order. Decided partly in favor of Revenue. - E/91/2006 - A/346/2010-WZB/AHD - Dated:- 21-4-2010 - Shri B.S.V. Murthy and Ashok Jindal, JJ. Shri J.S. Negi, SDR, for the Appellant. None, for the Respondent. ORDER Respondents manufacture rigid/flexible and print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to seized goods are not before us. As regards proceedings in respect of which show cause notice issued in 2004, respondent filed appeal before Commissioner (Appeals) who set aside the impugned order on the ground that second show cause notice could not have been issued invoking suppression since the show cause notice had already been issued on the same issue in the year 2000. Revenue is in appeal against this order. The matter was listed for hearing on 27-8-2009, 28-10-2009 and 17-3-2010. No one had appeared nor was there any request for adjournment. Today also no one has appeared on behalf of the respondents nor is there any request for adjournment. 3. Heard learned SDR on behalf of the Revenue. The original show cause notice and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within five years from the relevant date where there is suppression or intention to evade duty. Since the first show cause notice relates to only confiscation of seized goods and penalty and duty thereon, department cannot be prevented or barred for issuing another show cause notice in respect of clearances of goods prior to the date of seizure. Learned DR submits that decisions relied upon by the Commissioner relate to the cases where there was duty demand in respect of clearances on both the occasions. If this is so, decisions cited by the Commissioner (Appeals) are not relevant to the facts of this case since in this case the show cause notice was issued in 2000 related to only seizure of goods and had not proposed demand of duty on any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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