2018 (8) TMI 885

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..... proceedings were initiated vide show cause notice dated 7.5.2014 has been drooped against the appellant - impugned order not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/53393/2015 - A/62525/2018-EX[DB] - Dated:- 5-7-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri A.K. Raina, Consultant .....

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..... for products falling under Chapters 38,39 and 40 of Central Excise Tariff respectively, the Revenue is of the view that as all the products manufactured by the appellant had fallen under chapter 39 of Central Excise Tariff. Therefore, the proceedings were initiated against the appellant by way of issuance of show cause notice No.IV-6(33)/HQ/Prev/Sigma/2012/8-85 dt.07.5.2014. The said show cause n .....

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..... oner (Appeals) vide his order dated 8.6.2018 has dropped the proceedings initiated in terms of show cause notice dated 7.5.2014. Therefore, the impugned order is not sustainable. 4. Heard the parties. 5. On going through the record placed before us, we find that as the show cause notice dated 7.5.2014 was not adjudicated, in that circumstance, the impugned order was not required to be passed .....

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