TMI Blog2018 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground of jurisdiction - it is evident that the second SCN also sought to cover the very same issue, the very same period of dispute, and the very same apparent duty liability that was initiated in the earlier SCN dated 04.07.2005. The proceedings initiated by the second SCN dated 26.03.2007, which culminated in the impugned order, cannot sustain and will necessarily have to be set aside - ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring (p) Ltd, Chennai and filed a declaration dt. 21.3.2001 under notification 83/1994-CE dt.11.4.1994 with department, and they have surrendered their registration certificate on 10.4.2002. iii) As per notification 83/1994-CE dt. 11.4.1994 the goods received from the job-worker shall be used in the factory of such supplier in or in relation to the manufacture of final product. However the jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2003 to October 2003. vi) The Original authority vide an Order-in-Original No.43/2007 dt. 10.10.2007 confirmed demand of duty or ₹ 4,96996/- and imposed equal penalty of ₹ 4,96,996/-. The Commissioner (Appeals) in O.I.A No.80/2009 dt. 4.6.2009 upheld the demand of duty and penalty. Aggrieved, appellants are once again before this forum. 2. Today, when the matter came up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been initiated by the Department in earlier show cause notice dated 04.0.2005, involving the very same period, which however had been set aside by the Tribunal on the ground of jurisdiction vide Final Order No.1139/2006 dated 30.11.2006. Possibly as a fallout of this Tribunal order, a SCN was once again issued on 26.03.2007, this time by the correct jurisdictional authorities. Be it as it may be, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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