2017 (12) TMI 432

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....Anand Bhattacharya (Advocate), for Appellant Shri Mohd Altaf (Asst.Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No.187-CE/LKO/2010 dated 16.08.2011 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that the appellant were manufacturing 'Yeast' falling under Ch....

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....The appellant contested the show cause notice stating that the demand was barred by limitation. They submitted that earlier similar show cause notice was issued for the period from July, 2000 to October, 2001. During the hearing they submitted that Department had already issued three show cause notices to them on the same issue, hence the allegations of suppressions do not survive and contended th....

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.... by limitation in view of the ruling of the Hon'ble Supreme Court in the said case of Nizam Sugar Factory. The learned Commissioner (Appeals) has set aside the said Order-in-Original dated 06.08.2010 and remanding the matter back to the Original Authority for denovo adjudication after getting differential duty recalculated in the light of observations made by him in the said impugned Order-in-Appe....

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....e Supreme Court in the case of Nizam Sugar Factory. 5. Having considered the contentions from both the sides, we find that the contention of the learned counsel for the appellant that earlier two show cause notices were issued on the same issue and this being third show cause notice on the same issue and that the third show cause notice issued on the same set of facts by invoking proviso for ex....