2016 (8) TMI 973

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..... automatically follows that the Revenue would issue the show cause notices for the subsequent period also. We do not find that why for allowing the application, fact of issuance of show cause notices needs verification by the Commissioner, as sought for by the learned DR. Further, the objection raised by the learned DR is also not found favour with inasmuch as we find that the benefit of notif .....

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..... unds. First, the duty of ₹ 1.57 crores approx. stand confirmed against the applicant by denying them area based exemption notification No. 50/2003 and second that a number of subsequent show cause notices stand issued on the same ground and as such, the issue is being of recurring nature, the applicant has prayed for early hearing. 2. Learned DR appearing for the Revenue submits that .....

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..... e of the view that once the Revenue has taken a stand that appellant is not entitled to said notification benefit, it automatically follows that the Revenue would issue the show cause notices for the subsequent period also. The applicant have taken a categorical stand on that. We do not find that why for allowing the application, fact of issuance of show cause notices needs verification by th .....

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