2008 (9) TMI 60

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....twalia, Sr. Advocate, Devashish Bharuka, Aman Preet Singh Rahi, Advocates, for the Respondent. [Order]. - Revenue has filed the present appeals under Section 35L(b) of the Central Excises & Salt Act, 1944 (for short, 'the Act') against the Final Order Nos. A-383-384/KOL/2002, dated 18-2-2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, East Zonal Bench, Kolkata (for short, '....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, proceedings were initiated against the respondent No. 1 by issuing show cause notice on the ground that M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes are one and the same entity and the central excise Registration issued to M/s. Shakti Steel Pipes was proposed to be cancelled. The said show cause notice culminated into the order passed by the adjudicating authority cancelling Central Exci....