2009 (2) TMI 523

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....ri R.K. Verma DR, for the Respondent. [Order]. - Learned Counsel Shri K.K. Anand submits that by show cause notice dated 26-5-2002, Revenue proposed to disallow Cenvat credit of Rs. 2,49,072/- in respect of the inputs used in the manufacture of cement supplied to the Earthquake effected areas of Gujarat under an Exemption Notification. The proceedings initiated by that show cause notice was ....

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..... 2,49,072/- in para 7 thereof. The Revenue Authorities due to amendment of law proposed levy of 8% amount on the value of exempted goods. Therefore, the present show cause notice dated 13-4-06. 3. Adjudication proceedings initiated by Show Cause Notice dated 13-4-2006, according to learned counsel, came to the first appellate stage on being adjudicated against the appellant. In para 1 of ....

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....ngs initiated by two different show cause notices dated 26-4-2002 and the present proceedings vide show cause notice dated 13-4-06 are altogether different and on different premises. 5. Heard both sides and perused the record. 6. This matter was earlier taken up on 9-1-2009. The cry of the learned Counsel was that the matter in this appeal was subject matter in earlier proceedings ....