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TMI Blog2016 (8) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... has granted stay - demand for the subsequent period raised on the similar issue - Held that:- The show cause notices, dated 05.06.2015 and 26.10.2015, issued by the first respondent shall be kept in abeyance, till the disposal of the Appeals filed by the petitioner as against order in original, dated 28.05.2014. For the subsequent periods, it is open to the first respondent to raise demand, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws:- i) On the same issue, in respect of the earlier period, i.e., from 1.04.2008 to 30.09.2013, adjudication order/order in original, dated 28.05.2014, came to be passed by the first respondent, confirming the proposals of statement of demand. Challenging the same, the petitioner has filed Appeals before the second respondent/Tribunal. Pending disposal of the Appeals, the petitioner filed applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and while returning the goods, they paid excise duty on the cost of value addition in respect of carbon lining/facing undertaken by the appellants. The goods were not sold or cleared to any other persons but returned to the principal manufacturer only. We find that Tribunal in the case of Rolaster Pvt. Ltd., Vs. CCE Daman 2012 (276) ELT 87 (Tri.Ahmd) has held that provisions of Rule 10 (a) wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . While things stood thus, the first respondent has issued two show cause notices, dated 05.06.2015 (for the period 1.5.2014 to 30.09.2014) and 26.10.2015, (for the period 1.10.2014 to 30.06.2015), proposing to confirm the statement of the demand. Hence, this Writ Petition. 4. When the second respondent/Tribunal, in respect of the same issue, with regard to the earlier period, has granted waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame against the petitioner. The above observation and direction is given, taking note of the fact that, otherwise, the demands are likely to be barred by limitation. It is pertinent to mention here that, the petitioner has, in fact, has acceded to such procedure being adopted by the Department, in para No.15 of the affidavit, filed in support of this Writ Petition. This concession given by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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