https://www.taxtmi.com/caselaws?id=153572 The Tribunal allowed the Revenue's appeal in a case involving manufacturing PVC films without paying Central Excise duty. It held that issuing a second show cause notice in 2004 for duty demand on past clearances before the seizure date was permissible under Section 11A of the Central Excise Act, 1944. The Tribunal overturned the Commissioner (Appeals) decision, emphasizing that the 2000 notice related to seized goods, while the 2004 notice concerned duty demand on past clearances. The Tribunal also extended the option for reduced penalty payment within 30 days to ensure compliance with penalty provisions. en-us Wed, 21 Apr 2010 00:00:00 +0530 Tue, 01 Jan 2019 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153572 The Tribunal allowed the Revenue's appeal in a case involving manufacturing PVC films without paying Central Excise duty. It held that issuing a second show cause notice in 2004 for duty demand on past clearances before the seizure date was permissible under Section 11A of the Central Excise Act, 1944. The Tribunal overturned the Commissioner (Appeals) decision, emphasizing that the 2000 notice related to seized goods, while the 2004 notice concerned duty demand on past clearances. The Tribunal also extended the option for reduced penalty payment within 30 days to ensure compliance with penalty provisions. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153572