2009 (6) TMI 400

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..... Impugned revision order confirming demand of the same amount again - It is revealed from the impugned order of the Commissioner that the amount in question has already been included in other proceedings wherein the Tribunal upheld the demand of tax and set aside the penalty. – Amount in present case already included in demand confirmed by tribunal - the impugned order passed by the Commissioner i .....

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..... the demand of duty of Rs. 7,45,656/- against the said show cause notice dated 25-6-2004. The amount in question in the present case has already been covered by the other Adjudication Order dated 30-11-2005. The Commissioner reviewed the present Adjudication order under Section 84 of the Finance Act, 1994. He confirmed the demand of tax of Rs. 2,25,683/- and imposed penalty along with interest. .....

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..... from the impugned order of the Commissioner that the amount in question has already been included in other proceedings wherein the Tribunal upheld the demand of tax and set aside the penalty. 4. In view of that, the impugned order passed by the Commissioner is set aside. The order of the Assistant Commissioner of Central Excise is restored. The appeal filed by the appellant is allowed. (Older .....

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