2009 (2) TMI 438

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..... , Commissioner (Appeals) has remanded the matter back to the Original Adjudicating Authority in view of the fact that the show cause notice issued and adjudicated and appealed before him was actually an ofshoot of the main show cause notice which was issued alleging that appellants had availed huge amount of Cenvat credit wrongly and evaded Central Excise duty and did not account for the manufactu .....

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..... half of the respondents. In this case on the main issue Commissioner has passed order on 14-12-07 and the show cause notice issued in respect of seized goods, the adjudication order has been passed by the Joint Commissioner. The Central Board of Excise and Customs vide Circular No. 752/68/2003-CX, dt. 1-10-2003, in para six has observed as under :- 6. In case different show cause notices have b .....

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