Quashing of SCN on One Demand Doesn’t Restrict Adjudication on Other Demands: Delhi HC

Principal Commissioner Vs Alkarma (Delhi High Court) Delhi HC made it clear that if SCN was quashed on one demand then it did not restrict department to adjudicate on other demands. Present appeal was filed u/s 35 G of the Central Excise Act, challenging the impugned order in which CESTAT quashed the show cause notice. The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit on inputs and input services as per their ST-3 returns for the period 10.09.2004 to 31.03.2007. A SCN dated 11.02.2009 was issued raising a demand of ...