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TMI Blog1990 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. - This is an application purporting to be under Rule 41 of the CEGAT (Procedure) Rules, 1982 for staying the further proceedings said to have been started on the basis of the show cause notice dated 27-10-1989 issued by the Collector of Central Excise, Baroda in F. No. V(Ch.54)15-6/DA/89 under our inherent powers. 2. Shri Dushyant Dave, learned counsel for the appellants submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated on the subsequent show cause notice he drew our attention to certain observations made by this Tribunal in the case of I.T.C. Ltd. v. Union of India, 1983 (12) E.L.T. 1 and Collector of Central Excise, Kanpur v. J.K. Cotton Spinning and Weaving Co. Ltd., 1988 (34) E.L.T. 681. To emphasise his submission he also added that the applicants are making the said prayer to avoid multiplicity of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Collector of Central Excise, 1984 (18) E.L.T. 518 and also to certain observations made in the case of I.T.C. Ltd. v. Union of India, 1983 (12) E.L.T. 1, supra. Elaborating further he submitted that the subject matter of the subsequent show cause notice dated 27-10-1989 is not the same but its scope is wider. To substantiate his point he submitted that in the present appeal the period involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-2-1990. From the facts of the present appeal and the subsequent show cause notice dated 27-10-1989, we do not find that the issues involved in both the cases are identical. The proceedings are at the initial stage and the appellants have yet to file their reply to the Show Cause Notice dated 27-10-1989. No harm or injustice would be caused to them if they participate in the proceedings initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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