2016 (8) TMI 622

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.... Shri J.M. sharma, Consultant for the Respondent ORDER Being aggrieved with the order passed by Commissioner (A) revenue has filed the present appeal. 2.  After hearing both the sides duly represented by Shri R.K. Mishra for the appellant and Shri J.M. Sharma for the respondent we note that the respondent are engaged in the manufacture of pharmaceutical products. During the period....

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....notice dated 30.4.2007 demanding duty for the period 01.04.2006 to 31.12.2006. As such the issuance of subsequent show cause notice, by alleging suppression of facts, misstatement, etc. cannot be held to be sustainable, in terms of law declared by the Hon'ble Supreme Court in the case of Nizam Sugar Factory Vs. CCE-1999 (114) ELT 429 (Tri-LB). He also observed that there is nothing on record to re....

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....ute was ultimately resolved by the Larger Bench in the case of Cadilal Pharmaceuticals Ltd. (Supra). Even in the said Larger Bench's decision, a minority view was expressed by one of the members constituting the bench. This fact leads to one factor that the issue involved is of legal interpretation and is capable of interpreting the same in two different ways. Otherwise also it is a well settled p....