Issuance of second SCN without adjudicating first SCN - ...

Tribunal Overturns Dual Show-Cause Notices in Central Excise Case, Grants Relief to Appellant.

March 2, 2024

Case Laws     Central Excise     AT

Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two show-cause notices for the same period, despite a previous adjudication favoring the Appellant and despite legal precedent prohibiting such actions. As a result, the Tribunal set aside the order passed by the Commissioner (Appeals) and allowed the appeal, granting consequential relief to the Appellant.

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