2007 (7) TMI 566

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....he Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that Commissioner (Appeals), vide his impugned order, has accepted the appellant's contention that the show cause notice issued by the Dy. Commissioner in the present proceedings was not in accordance with the provisions of Section 28 of the Central Excise A....

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.... impugned order and allowing of appeal. Directions to lower authorities to re-adjudicate the matter by issuance of a fresh show cause notice is hit by the principle of res judicata. The only issue before the Commissioner (Appeals), as appellate authority, was to decide upon the correctness or otherwise of the proceedings. Having held the proceedings to be bad in law, the only legal consequence is ....