2000 (8) TMI 410

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....egi, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-original dated 27-10-1997 passed by the Commissioner of Central Excise. 2. In the impugned order, duty demand of Rs. 6,77,737.96 has been confirmed against the appellants who received the cut-tobacco on payment of duty at concessional rate under notificati....

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....-1996 invoking the provisions of Section 11A of the Central Excise Act. He submits that earlier to this show cause notice, the revenue issued three show cause notices in respect of the same period on the same grounds. He submits that the show cause notice dated 11-7-1993 was issued for the period 19-1-1993 to 31-4-1993; show cause notice dated 19-10-1993 was issued for the period 21-4-1993 to 30-9....

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....nd on the same ground, the duty was demanded. He, therefore, submits that in the year 1993, when the revenue earlier issued three show cause notices on the same ground, now suppression or misdeclaration cannot be alleged against the appellants. Therefore, the whole of the demand is time-barred. 4. Ld. Counsel, also argued the appeal on merits. 5. Ld. SDR, appearing on behalf of the....

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....in the knowledge of the department. We have gone through the earlier show cause notices and the present show cause notice and find that the period for which the duty is demanded in the present show cause notice is also covered under the earlier three show cause notices, which were adjudicated by the Additional Commissioner of Central Excise, Vadodara. In the present show cause notice, the duty is ....