2025 (5) TMI 478

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....CHNICAL ) Shri P.K. Acharya, Superintendent, Authorised Representative for the Appellant. Ms. Payal Nahar, Advocate for the Respondent ORDER PER : BENCH This appeal was heard on 25.02.2025 and taken up for order. 2. Ld. Counsel for the Respondent Ms. Payal Nahar, in submitting status report downloaded from the website of CESTAT alongwith photocopy of final order judgment reported in 2017(4)T....

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....ote of the submissions and perused the appeal case filed alongwith the final order passed in the Assessee's own case as referred above. As could be noticed from the development of the proceedings initiated after issue of Show-cause, vide Order-In-Original dated 30.08.2013, the entire demand of excise duty in the show cause was confirmed alongwith interest and proportionate penalty against which Ap....

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....partment stated to be not extendable to the assessee. However, though not pointed out either of the parties, we have come across the relevant finding of this Tribunal as noted in para 9 of the said order passed in appeal No. E/85851/2014-Mumbai in which the legality of issue of entire show cause notice was in a way held to be not maintainable. The relevant portion of the said observation at para 9....