TMI Blog2017 (5) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... of which both the SCN were issued came within the knowledge of Revenue on 11/03/2003, the impugned SCN dated 30/12/2003 is not tenable - appeal dismissed - decided against Revenue. - E/2470/2009-EX[DB] - FINAL ORDER NO. 70373/2017 - Dated:- 11-4-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri D. K. Deb, Assistant Commissioner (AR), for Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he extended period under proviso to Sub-section (1) of Section 11A of the Central Excise Act, 1944. Subsequently, on the basis of record seized on 11/03/2003, another Show Cause Notice dated 30/12/2003 was issued by invoking the proviso to Sub-section (1) of Section 11A of the Central Excise Act, 1944 for the period of Financial Year 1997-98 to 2001-02 demanding Central Excise duty amounting to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (1) of Section 11A of the Central Excise Act, 1944, was issued on 31/03/2003 for the period pertaining to Financial Year 1997-98 subsequently, the Show Cause Notice, invoking the same provisions, was issued on 30/12/2003 on the basis of records already resumed and therefore, subsequent Show Cause Notice dated 30/12/2003 was not sustainable in view of the ruling of Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard the ld. D. R. who has presented the grounds of appeal. 5. Heard the ld. Counsel for the appellants who has submitted that entire facts come to the knowledge of Revenue before they were issued with the Show Cause Notice dated 31/03/2003. 6. Having considered the rival contentions and on perusal of the records, we find that the principle laid down by Hon ble Supreme Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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