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TMI Blog2018 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA], is squarely applicable to the facts of present case - penalty rightly waived - appeal dismissed - decided against Revenue. - Appeal No. E/76513/2017 - FO/A/76339/2018 - Dated:- 17-4-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri H. S. Abadin, A.C. (AR) for the Appellant (s) Smt. Ragine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his notice, a Show Cause Notice dated 02.09.2014 had also been issued to the assessee on identical findings and observations for the period from May 2010 to September 2013. The issue in the instant case pertains to the averments made in the second show cause notice. The adjudicating authority confirmed the demand along with interest and penalty. On appeal, the Commissioner (Appeals) upheld the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AP reported as 2008 (9) STR 314 (SC). 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the decision of the Hon ble Supreme Court in the case of Nizam Sugar Factory (supra) and the decision of the Hon ble Punjab and Haryana High Court in the case of Dee Kay Exports v. Union of India reported as 2011 (30) STT 117 (P H) are squarely applicable to the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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