2005 (12) TMI 48

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as held by the Calcutta High Court - Commissioner was bound by the said judgment yet he has not followed the same, which is not correct – SCN can’t be held legal hence penalty are not imposable - E/1356/2000 - 2151/2005 - Dated:- 7-12-2005 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIO No. 1/2000, date .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not be imposed on the above provisions. It was contended by the appellants that once the matter has been adjudicated, the question of issuing Show Cause Notice for imposing penalty does not arise and such proceedings are not sustainable in law. In this regard, they rely on the High Court of Calcutta's judgment rendered in the case of Jain Shudh Vanaspathi Ltd. - [1990 (49) E.L.T. 179 (Cal. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X