2015 (10) TMI 269

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..... there was violation of Advance license – Tribunal held that appellant failed to comply pre-deposit direction – Meanwhile adjudicating authority initiated second proceeding on same grounds – Held that:- It is established fact that self-same licence has been dealt by two adjudication orders as above in respect of self-same cause, which is not permissible in law – Tax was not being multiple taxation .....

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..... 29.08.1997 153553 02 04012601/18.11.1997 220028 03 4012985/12.03.1998 213633 04 4013351/21.05.1998 300315 05 4013518/30.06.1998 401499 06 .....

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..... e dispute twice. At the first instance, allegation of violation of condition of above said 13 Advance licences was made by Revenue and that was adjudicated by order dated 20.04.2005. Appellant came before Tribunal against such adjudication. But failed to comply to the pre-deposit direction issued by Tribunal by Order No.19 to 28/2009, dated 13.01.2009. Against such order, appellant went to Hon' .....

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..... herefore, there should not be repetitive litigation by the second proceeding which is subject matter of present appeal. The appellant although contended such fact before the authority below it was not given due regard. Accordingly, present adjudication may be set aside and appeal allowed. 4. Revenue supports adjudication. 5. Heard both sides and perused the records. 6. The preliminary sub .....

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