2013 (2) TMI 273

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....dran:   This appeal is filed by the Revenue against Order-in-Appeal No. 122/2011(STC)/K.Anpazhakan/Commr(A)/Ahd, dt.20.05.2011. The cross objection is filed by the assessee bringing on record that an identical issue has been remanded back to the adjudicating authority.   2. Heard both sides and perused the records.   3. The respondent herein was issued a show cause notice o....

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....s. Against such an order, an appeal was filed before the first appellate authority and the first appellate authority set aside the Order-in-Original only on the ground that there is an overlapping of demand on the same issue by two different show cause notices.   4. Department is aggrieved by such an order and is before the Tribunal. I find that that there is no dispute that two show cause....