2025 (7) TMI 1143

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....or the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent ORDER The Appellant vide this present appeal has challenged sustainability of the second Show Cause Notice SCN dated 08.12.2021 issued subsequent to the first SCN dated 22.12.2020. 2. The fact of the case in brief is that two SCNs - one dated 29.12.2020 for the period 2015-16 and the other dated 08.10.2....

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....PRIHANS INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, SURAT reported in 2015 (324) E.L.T. 8 (S.C.). 4. The learned Counsel further submitted that both the SCNs were clubbed together by the Adjudicating Authority who decided the case by issuing a common Order-in-Original No.103- 104/DC/CGST/LKO-I/Alok Mishra/2021-22 dated 13.12.2021 under which he has inter-alia observed as under:- "I ....

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....813517 0 813517 2016-17 5189989 0 277701 5189989 15% 778498 0 778498 5. Accordingly gross receipts for the respective years were clubbed together and both the SCN's were decided vide a single and common OIO No.103-104/DC/CGST/LKO-I/Alok Mishra/2021-22 dated 13.12.2021 confirming the demand of Rs.15,92,015/- and imposing penalties under Section 77 and 78 and of t....

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....the gross amount received on account of sale of space for advertisement in print media which is evident by the observation of the Adjudicating Authority. 10. I also find when all the relevant facts were in the knowledge of the Adjudicating Authority, since the first SCN was issued and, similar facts could not be taken as suppression of facts on the part of the Appellant. The Appellant has been ....