2023 (10) TMI 1110

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..... notice after the first remand order - not considering the judgements regarding grant of cross-examination and the interpretation of section 9D of the Central Excise Act, 1944 - remanding the case second time in August 2022 to the original adjudicating authority - HELD THAT:- The Tribunal by the impugned order has only remanded the matter directing the authority to decide the matter afresh. Th .....

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..... ror of law by not following the judgement of this Honourable High Court in the case of Prayagraj Dyeing And Printing Mills Private Ltd Versus Union of India(2013) 290 ELT 61 in respect of the delay in issue of show cause notice under Section 11 A of the Central Excise Act, 1944? (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by not .....

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..... aw by remanding the case second time in August 2022 to the original adjudicating authority in respect of the show cause notice dated 14.12.2006? 3. The Tribunal in its order observed as under : 2. Heard both sides and perused the appeal records. 2.1 I have gone through the submissions and impugned orders and noticed that in the present matters Ld. Commissioner has passed the impug .....

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