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Judgment
S.H. Kapadia and B. Sudershan Reddy, JJ.—The question before the CESTAT was whether the Department was entitled to invoke extended period of limitation u/s 11A of Central Excise Act in the matter of loading the price of soap noodles with the value by- products. By the impugned Judgment the Tribunal held, that since in the earlier show case notice department had sought extension of time, which show cause notice was duly replied to by the Assessee, it was not open to the Department to seek extended period of limitation by issuance of subsequent show cause notice dated, 15th July, 1997.
Learned Counsel appearing for the Department and for the Assessee concede that the two show cause notices relate to different subjects. The former relates to interest on advances, the latter show cause notice is concerning the loading of the price of soap noodles. In the aforestated circumstances, the Impugned Order is set aside. The matter is remitted to the Tribunal for fresh consideration in accordance with law.
The appeal is allowed accordingly with no order as to costs.