2017 (8) TMI 893

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....Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.392-CE/LKO/2010 dated 22/11/2010 passed by Commissioner of Central Excise (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Yeast falling under Chapter 21 of schedule ....

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.... period from January, 2005 to February, 2006 they were issued with a Show Cause Notice dated 24/11/2008 wherein Central Excise duty amounting to Rs. 14,99,940/- on the component of freight from factory to depot was demanded from the appellant. For issue of said Show Cause Notice proviso to Sub-section 1 of Section 11A of the Central Excise Act, 1944 was invoked stating that the appellant had conce....

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....) of Section 11A of the Central Excise Act, 1944. He submitted that Hon'ble Supreme Court of India in the case of Nizam Sugar Factory Versus Collector of Andhra Pradesh reported at 2006 (197) E.L.T. 465 (SC) had held that since the facts have come to the knowledge of the authorities when the first Show Cause Notice was issued, the second & third Show Cause Notice cannot be issued on the basis ....

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....rtment about discontinuation of inclusion of freight element from the assessable value. Further, the said Show Cause Notice dated 02/09/2005 was issued to the appellant for recovery of Central Excise duty involved in the said component of freight expense incurred. Therefore, the subsequent Show Cause Notice i.e. 24/11/2008 could not have been issued by invoking proviso to Sub-section (1) of Sectio....