2018 (7) TMI 993

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....ise<br>Hon'ble Shri Madhu Mohan Damodhar, Member (Technical) And Hon'ble Shri P. Dinesha, Member (Judicial) Shri S. Govindarajan, AC ( AR ) For the Appellant Shri M. Kannan, Advocate For the Respondent ORDER Per Madhu Mohan Damodhar Both these appeals since relating to the same issue, they are taken up together for common disposal. 2. The facts of the case are that the respondent....

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....ese proposals in the SCNs along with interest thereon were confirmed in the orders No.15 & 16/2009 dt. 05.08.2009 where the original authority also imposed penalties under section 11AC of the Central Excise Act and under Rule 25 of the Central Excise Rules, 2002. In appeal, the Commissioner (Appeals) set aside the orders on limitation. Hence Revenue is in appeals before this forum. 3. On behalf....

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....ng of periods between two show cause notices and for this reason also there is a case for remand. 4. Heard both sides and have gone through the facts. 5. We find that the ld. A.R is correct in his assertion that department was only aware about the invoices on which duty had been paid and not with regard to supplementary invoices / billing done by the respondents, since the second mode of bil....

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.... authority in his order dt. 5.8.2009 has already addressed this aspect in detail in para-10 of his order, with which we are not able to find any infirmity. In the event, the impugned order setting aside the order of original authority on limitation cannot be sustained and is therefore set aside. This will have the effect of restoring the Orders-in-Original No.15 & 16/2009 dt. 05.08.2009. The appea....