TMI Blog2011 (3) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-2000 issued on 26-6-2000 - merely because the order dated 31-5-2000 is referred to in the impugned show cause notices, it cannot be inferred that the show cause notices are issued on the basis of the order dated 31-5-2000 - Decided against the assessee - Writ Petition (L) Nos. 570-571 of 2011, - - - Dated:- 30-3-2011 - J.P. Devadhar and Roshan Dalvi, JJ. S/Shri R.V. Desai with K.R. Pardeshi and A.M. Khare, for the Petitioner. Ms. S.I. Shah, for the Respondent. [Order]. P.C. By these two Writ Petitions, show cause notices dated 21-2-2011 and 18-8-2010 respectively are challenged. By the said show cause notices the petitioner is called upon to show cause as to why duty should not be recovered with penalty and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal being Central Excise Appeal No. 13 of 2009 and the said Appeal was dismissed by this Court vide order dated 24th June, 2009 as amended on 12th November, 2009. Thus the order of CESTAT dated 11-7-2008 in remanding the matter was upheld by this Court and all contentions were kept open for consideration by the adjudicating authority on remand. 7. Thereafter the matter was heard afresh and by an order-in-original dated 25th August, 2009 the adjudicating authority held that the activity carried on by the assessee amounts to manufacture and accordingly confirmed the duty demand with penalty and interest. Challenging the aforesaid order the assessee filed an appeal before the CESTAT and the same is pending. 8. By the impugned show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly it is submitted that the impugned show cause notices which are null and void be quashed and set aside. 11. We see no merit in the aforesaid contentions. Admittedly in compliance with the order of the Tribunal dated 11-7-2008 which is confirmed by this Court vide order dated 24-6-2009/12-11-2009, the adjudicating authority has passed a fresh order on 25-8-2009 by holding that the activity carried on by the petitioner amounts to manufacture. On the basis of the said order-in-original dated 25-8-2009, the present show cause notices have been issued. Admittedly the appeal filed by the petitioner against order in original dated 25-8-2009 is pending before the CESTAT. During the pendency of the said appeal the competent officer, on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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