9911796707
TMI Blog1999 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.L. Peeran, Member (T)]. This appeal arises from Order-in-Appeal No. 156/85 dated 11-10-1985 confirming duty demand of short payment of Rs. 1,22,303.40 on biscuits cleared during the period 1-7-1969 to 17-3-1981 for the reason that they had not been included the cost of containers viz. tins and cartons in the assessable value of biscuits and they have not paid excise duty on the cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em, if they so desire. Thereafter, the department issued show cause notice on the same issue dated 19-7-1984, which is under adjudication. The appellants had taken the ground that after the culmination of one proceedings in terms of one show cause notice, the department cannot reagitate the same by issuing a fresh show cause notice and incorporating the grounds which were not in existence. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is clearly hit by time bar and also the authorities had no jurisdiction to re-open the case on the same matter. 3. The learned SDR points out that the Commissioner (Appeals) by order No. 67/84 dated 31-3-1984 had given a open remand to disclose to the appellants the reasons for invoking the larger period and that necessitated the department to re-issue the show cause notice and therefore, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-7-1984, we notice that the Assistant Commissioner has not spelt out the reasons and intention to evade duty by the appellants. The Hon ble Supreme Court in the case of CCE v. H.M.M. Ltd. as reported in 1995 (76) E.L.T. 497 (S.C.) has clearly laid down that the Revenue has to bring out the reasons to show that there was a suppression with an intention to evade duty. Even if we consider that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter with an intent to evade duty and also we agree with the learned advocate s view that after the culmination of the proceedings by one show cause notice dated 30-7-1981, the department cannot re-open the matter again by issue of fresh show cause notice dated 19-7-1984. 5. In that view of the matter, we uphold the pleas raised by the appellants in the matter and set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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