2011 (6) TMI 622

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....ellant. Shri Ganesh Haavanur, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  M/s. Lahari Recording Company are manufacturers of recorded audio cassettes. In the impugned order, it has been held that the assessable value adopted by the appellants has to be increased to the extent of royalty charges/cost of master tape and the original adjudicating authority was d....

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....Pune reported in 2008 (224) E.L.T. 177 (S.C.) to submit that once a show-cause notice was issued and withdrawn, extended period cannot be invoked and another show-cause notice cannot be issued making the same allegations. Therefore, in this case, the show-cause notice issued in 2001 on 25-6-2001 covering the period 3/97 to 6/98 invoking extended period cannot be sustained and on this ground itself....

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....issued on 16-6-1998. In the show-cause notice 709/98 dated 16-6-1998, the duty demand was proposed on the ground that royalty had not been included by the appellants for payment of duty while selling the goods to LRCPL. The second show-cause notice took a view that LRCPL was a Marketing Division of the appellants and, therefore, has to be treated on a related person and price at which LRCPL was se....

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....6-2001, yet there is no specific details were given as to the nature of suppression or mis-declaration and specifically proposing to invoke extended period. This can only be inferred from the proposal made for imposition of penalty under Section 11AC of Central Excise Act, 1944. 3.1 In this connection, we find the decision of the Hon'ble Supreme Court in the case of Geo Tech Foundations & ....