2013 (9) TMI 57

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..... ble to the assessee’s case. The Revenue, having already issued show cause notice could not have issued a fresh notice for the same cause again - Decided against assessee. - Appeal No. 3165 of 2005-EX[DB] - Final Order No. 56324/2013-EX(BR)(PB) - Dated:- 1-5-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri R.S. Sharma, Advocate, DR For the Respondent: Ms. S. B .....

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..... t submits that subsequently in terms of provisions of Section 88 of the Finance Act, 2004, special procedure was laid down as amended by Finance Act 2005 prescribing the procedure for recoveries to be made and installment was extended to the assessee. It also provided that Central Excise officer would separately determine the amount of interest on the amount of credit utilized for paying the Centr .....

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