2023 (1) TMI 447

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....llah, Sr. Advocate a/w S/Shri Shailaya Kher, Makrand Joshi, Chandari Tanna, Advocates for the appellant Shri S.K. Mathur, Special Counsel for the respondent ORDER PER: C J MATHEW This appeal of M/s Godrej & Boyce Manufacturing Co Ltd against order-in-original no. 66-69/CGST-NM/Commr/KV/2020-21 dated 31st March 2021 of Commissioner of Central Tax & Central Excise, Navi Mumbai has brough....

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.... adjudicating authority to consider the option preferred by the assessee. Aggrieved by the consequence of re-adjudication, the appellant is before us. 2. We have heard Learned Senior Counsel for appellant and Learned Special Counsel for Revenue at length. 3. According to Learned Senior Counsel for appellant, the direction of the Tribunal had been observed in its breach and that sufficed for ....

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....appeal of assessee, the appellant cannot be burdened with liability that is more than that remanded in the first place. The confirmation of demand, many times over, upon the challenge to the first demand is contrary to law. Insofar as the disposal of that notice as well as the three other show-cause notices for the subsequent periods are concerned, we find that the adjudicating authority has refer....