TMI Blog2015 (1) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... and in relation to ₹ 2,23,16,485/-. The learned Tribunal found that no show cause has been issued to the assessee. In that view of the matter, we are unable to interfere with this fact-finding. When the show cause notice was not issued to the assessee, the proceedings in connection therewith is a nullity and the adjudication thereof is also non est. - Decided against Revenue. - C.E.A.No.51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble CESTAT, Bangalore, is justified in allowing the appeal on the ground that no show-cause notice was issued to the appellant, infact the show cause notice was received by the assessee during the financial year 2010-2011? (c) Whether the Hon'ble CESTAT is correct in nullifying the Government of India's explanation for removal of doubts to the already existing provisions of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 for de novo consideration in the light of introduction of Government of India's explanation for removal of doubts to the already existing provisions of the Finance Act, 1994 in the Finance Act, 2010? 2. It appears that the learned Tribunal has remanded the matter for fresh adjudication of all the issues except the demand in relation to ₹ 2,23,16,485/-. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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