1999 (12) TMI 483

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.... [Order per : S.L. Peeran, Member (T)]. - This appeal arises from Order-in-Appeal No. 156/85 dated 11-10-1985 confirming duty demand of short payment of Rs. 1,22,303.40 on biscuits cleared during the period 1-7-1969 to 17-3-1981 for the reason that they had not been included the cost of containers viz. tins and cartons in the assessable value of biscuits and they have not paid excise duty on th....

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....ter hearing them, if they so desire. Thereafter, the department issued show cause notice on the same issue dated 19-7-1984, which is under adjudication. The appellants had taken the ground that after the culmination of one proceedings in terms of one show cause notice, the department cannot reagitate the same by issuing a fresh show cause notice and incorporating the grounds which were not in exis....

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....ed on 19-7-1984 is clearly hit by time bar and also the authorities had no jurisdiction to re-open the case on the same matter. 3.  The learned SDR points out that the Commissioner (Appeals) by order No. 67/84 dated 31-3-1984 had given a open remand to disclose to the appellants the reasons for invoking the larger period and that necessitated the department to re-issue the show cause notice ....

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....how cause notice dated 19-7-1984, we notice that the Assistant Commissioner has not spelt out the reasons and intention to evade duty by the appellants. The Hon'ble Supreme Court in the case of CCE v. H.M.M. Ltd. as reported in 1995 (76) E.L.T. 497 (S.C.) has clearly laid down that the Revenue has to bring out the reasons to show that there was a suppression with an intention to evade duty. Even i....