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TMI Blog2025 (5) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ECHNICAL ) Shri P.K. Acharya, Superintendent, Authorised Representative for the Appellant. Ms. Payal Nahar, Advocate for the Respondent ORDER PER : BENCH This appeal was heard on 25.02.2025 and taken up for order. 2. Ld. Counsel for the Respondent Ms. Payal Nahar, in submitting status report downloaded from the website of CESTAT alongwith photocopy of final order judgment reported in 2017(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note of the submissions and perused the appeal case filed alongwith the final order passed in the Assessee's own case as referred above. As could be noticed from the development of the proceedings initiated after issue of Show-cause, vide Order-In-Original dated 30.08.2013, the entire demand of excise duty in the show cause was confirmed alongwith interest and proportionate penalty against which A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment stated to be not extendable to the assessee. However, though not pointed out either of the parties, we have come across the relevant finding of this Tribunal as noted in para 9 of the said order passed in appeal No. E/85851/2014-Mumbai in which the legality of issue of entire show cause notice was in a way held to be not maintainable. The relevant portion of the said observation at para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above observation in which the entire demand by invocation of provision of section 2f of the Central Excise Act was held to be not invocable and in following the judicial precedent, we dismiss the appeal filed by the Department since the relief sought in the said appeal seeking non application of cum-duty benefit could not be extended when duty demand as such was held to be unsustainab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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