2007 (1) TMI 189

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.....M. Kumar, J.]. - The revenue has filed the instant appeal under Section 35(G) of the Central Excise Act, 1944 on the basis of the order dated 19-7-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. E 525 04-C. The following substantial questions of law have been sought to be raised : "(i)       Whether the respondent, ha....

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.... be effected unless the show cause notice dated 1-4-98 is first decided upon?; and (iv)       Whether the ld. Tribunal is correct in holding that the hearing notice dated 20-9-01 amounted to a second show cause notice when the same was issued by way of giving an opportunity of hearing before finalising the provisional annual capacity order dated 21-11-1997 of the a....

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....een issued and adjudicated for confirmation of duty against the assessee especially when it was time-barred. It is appropriate to mention that the period in dispute is 1-9-1997 to 31-3-1998 and both the notices were issued to the assessee demanding differential duty in respect of the afore-mentioned period. According to Rules, the period of limitation for adjudication in respect of raising the dem....