Issuing Second SCN for Excise Demand without Adjudicating First Deems Jurisdictionally Void:  CESTAT [Read Order]

Department's simultaneous issuance of two show-cause notices for the same timeframe contradicted the precedents set by the Apex Court in the Osaka Alloys And Steels Pvt. Ltd. case
CESTAT Mumbai - Second SCN - Adjudicating First Deems Jurisdictionally Void - CESTAT Updating - taxscan

The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that issuing a second Show Cause Notice ( SCN ) for excise demand without adjudicating the first was deemed jurisdictionally void. M/s. Saf Yesat Company Pvt. Ltd manufactures ‘Yeast’ and clears it from its factory gate and depots, paying applicable excise…

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