2015 (11) TMI 513

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..... is no notice of demand/show cause notice has been issued to demand the short payment of duty, therefore, question of adjustment of duty by the Adjudicating Authority does not arise. The same view has been taken by the learned Commissioner (Appeals) in the impugned order. Therefore, we do not find any infirmity in the impugned order. The same is upheld. - Decided against Revenue. - Excise Appeal .....

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..... alled demand for uses of their packing machines for manufacturing two types of goods of same MRP, therefore, for the same activity, the respondent is liable to pay duty twice. The respondent challenged the said order of adjusting the demands which was neither raised nor confirmed. The learned Commissioner (Appeals) held that as there is no demand show cause notice issued to the respondent, therefo .....

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