2008 (3) TMI 276

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....M.A. Nyalkadkar for the Respondent. ORDER          1. This is a revenue appeal arising from OIA No.246/05-CE, dated 26-10-2005 setting aside the OIO No. 76/05, dated 31-3-2005 passed by the Assistant Commissioner of Central Excise, Belgaum Division. The finding portion is reproduced herein below: "I find that the issue has been finally settled ....

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....ar. They also relied on large number of judgments with regard to the merits of the issue. The Commissioner has not dealt on merits of the matter but has dealt only on the time bar issue and has noted that the show-cause notice issued in the year 1998 on the very issue and on the same amount and it did not invoke larger period. Therefore the subsequent issue of show-cause notice invoking larger per....

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.... the respondents refers to the Order of this Bench in identical situation on same facts rendered by the same Commissioner which has been upheld by this Bench in the case of CCE v. Ghataprabha Sahakari Sakkare Karkhane Niyamit [F. No. 449/07 (Bang.-CESTAT)]. This Bench relying on the Apex Court judgment rendered in the case of L.H Sugar Factories Ltd. (supra) has set aside the demands on time bar. ....