2002 (4) TMI 535

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.... [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-original passed by the Commissioner of Customs and Central Excise. The present proceedings were initiated after issuance of a show cause notice dated 3-4-97 demanding duty for the period from July, 1992 to March, 1993 on the ground that crushing of gypsum amounts to manufacture and this fact was su....

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....s not reviewed by the excise authorities and, thereafter, the present show cause notice was issued on 3-4-97 alleging suppression and duty was demanded on the same ground. Their contention is that once an appealable order is passed by the adjudicating authority, without reviewing the same, the demand cannot be made in respect of the same period on the same ground. 4. The contention of the Re....