2003 (10) TMI 424

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..... Shri. P.C. Jain, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  Revenue has come in appeal against the Order-in-Appeal No. 98/2003, dated 20-3-2003, by which the Commissioner (Appeals) has set aside the demand of Central Excise duty and penalty imposed on M/s. Spintech Inc. 2. Shri Kumar Santosh, learned S.D.R., submitted that the respondents manuf....

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.... adjudication, which is pending. He, further, submitted that subsequently, another show cause notice dated 9-3-2001 has been issued to them on the ground, inter alia, that they had manufactured polyester yarn valued at Rs. 30 lakh involving duty of Rs. 6,21,000/- by using the same inputs, in respect of which first show cause notice was issued, and cleared the same clandestinely without entering in....

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....equently, produced by the respondents; that the case of the Department is that the inputs were used in the manufacture of yarn; that both the show cause notices are inter-linked which has led to the Commissioner in allowing the appeal of the respondents on jurisdiction. 3. Countering the arguments, Shri P.C. Jain, learned Advocate, submitted that the present show cause notice is based on t....

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....n for another adjudication order and re-open the earlier order. 4. We have considered the submissions of both the sides. It is not the case of the Department that the present show cause notice dated 9-3-2001 has been issued on the basis of searches conducted separately at a subsequent date or on the basis of record seized subsequently. The officers of the Central Excise Department had visi....