2017 (10) TMI 115

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....vocate for Appellant Shri Pawan Kumar Singh (Supdt.)AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 17/CE/ALLD/2009 dated 06.02.2009 passed by Commissioner of Central Excise and Service Tax (Appeals), Allahabad. 2.   Brief facts of case are that the appellant was issued with a show cause notice dated 13.01.2006 by in....

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....ard the learned counsel for the appellant. The learned counsel has submitted a copy of demand cum show cause notice issued to appellant bearing show cause notice No. 24/Jt. Commr. Alld./2005 dated 06.07.2005 issued from File No. C.No. VI (MP) Dem(12)Adj-9/2005 which was issued for the period from July, 2000 to December, 2002 wherein it was alleged that the appellant cleared Miscellaneous Aluminium....

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....ourt in the case of Nizam Sugar Factory v/s Commissioner of Central Excise, Andhra Pradesh reported at 2006 (197) ELT 465 (SC). 4.   Learned AR for Revenue has supported the impugned Order-in-Appeal. 5.   Having considered the rival contentions and on perusal of record we find that subject matter in both the show cause notices dated 06.07.2005 and 13.01.2006 is same i.e. ....