TMI Blog2017 (9) TMI 1784X X X X Extracts X X X X X X X X Extracts X X X X ..... under that section for a particular period for which show cause notice was issued but not for other period. Each period being recognized by law separately for adjudication on its own facts, there cannot be compendium approach by adjudicating authority making a summary approach to act at his will and pleasure - appeal allowed. - E/85159/2017-Mum - Final Order No. A/90014/2017-WZB/SMB - Dated:- 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Engineering Ltd. - (2006) 7 SCC 592 = 2006 (201) E.L.T. 513 (S.C.) (iv) Shital International - (2011) 1 SCC 109 = 2010 (259) E.L.T. 165 (S.C.) (v) Brindavan Beverages (P) Ltd. - 2007 (213) E.L.T. 487 (S.C.). 3. Revenue submits that the Central Excise Act, 1944 having been amended incorporating sub-section (7A) in Section 11A, any statement issued for any period shall be read toget ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent period are the same as are mentioned in the earlier notice or notices. 4. Perusal of sub-section (7A) of Section 11A and the scheme thereof indicates that a proceedings can be initiated under that section for a particular period for which show cause notice was issued but not for other period. Each period being recognized by law separately for adjudication on its own facts, there cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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