2013 (11) TMI 689

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....stance of Revenue appellate order dated 30.1.2005 was looked into. Learned Commissioner (Appeals) although appreciated the element in the show cause notice calling for adjudication and conceived the issue whether value of clearances made by M/s. Parag Industries was required to be clubbed with the clearances made by the appellant. There is no dispute that factory of Parag Industries and factory of the appellant are situated within a radius of 1 k.m. as is noticed by learned Commissioner (Appeals). Only on the ground that there was no commonality of interest of both the units and the end products differ, he opined that there shall not be clubbing of clearances made by M/s. Parag Industries and the appellant. While reaching to this conclusion....

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....3 & 4 of adjudication order demonstrating case of Revenue which reads as under, adjudication went against appellant: 1. I have carefully considered the facts brought on record by the department and the submission made by the counsel of the assessee before me. I find that the four Show Cause Notices under consideration have been issued as under: Sr. No. SCN No. Period covered Date of Issuance 1. C.Ex./R-I/DWS/Parag/SCN/98/75 01.09.97 to 30.09.97 03.04.98 2. C.Ex./R-I/DWS/Parag/SCN/98/131 01.10.97 to 31.12.97 05.05.98 3. C.Ex./R-I/DWS/Parag/SCN/98/125 01.10.98 to 31.03.98 25.09.98 4. C.Ex./R-I/DWS/Parag/SCN/98/165 01.04.98 to 30.06.98 16.12.98 All the above Show Cause Notices w....

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....ng SCN for the period 4/98 to 6/98 would be 05.01.99 because the returns for the said period were filed on 05.07.98. Again I find that the SCN for the period 01.04.98 to 30.06.98 has been issued well within six months on 06.12.98. 3. In view of the foregoing it is quite Clear that the demand covered by all the four Show Cause Notice have been raised within six months only and there is no question of invoking extended period i.e. beyond the period of six months as contended by the assessee before the Hon'ble Commissioner (A). Thus I find that the impugned Show Cause Notice have been issued by the Range Super intended well with in his eradication and therefore, sustainable in law. 4. Ongoing through the impugned Show cause Notices it is....