METAL ENGG. AND FORGING COMPANY Vs. CCE

JUDGEMENT

(1.) HEARD both sides and perused the records.

(2.) THE main contention of the ld. Chartered Accountant in this case is that the Asstt. Commissioner dropped the proceedings in respect of demand of tax of Rs. 2,25,683/ - on the ground that the said amount already covered by the total demand in another show cause notice dated 25.06.2004 for the period April, 1999 to March, 2001 and the Joint Commissioner of Central Excise by Order dated 30.11.2005 confirmed the demand of duty of Rs. 7,45,656/ - against the said show cause notice dated 25.06.2004. The amount in question in the present case has already been covered by the other Adjudication Order dated 30.11.2005. The Commissioner reviewed the present Adjudication order under Section 84 of the Finance Act, 1994. He confirmed the demand of tax of Rs. 2,25,683/ - and imposed penalty along with interest.

(3.) IN view of that, the impugned order passed by the Commissioner is set aside. The order of the Asstt. Commissioner of Central Excise is restored. The appeal filed by the appellant is allowed.