Issuance of second SCN without adjudicating first is jurisdictionally void: CESTAT Mumbai

Saf Yesat Company Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

The case between Saf Yesat Company Pvt. Ltd. and the Commissioner of Central Excise, adjudicated by CESTAT Mumbai, centers on the issuance of a second show-cause notice (SCN) for excise demand without adjudicating the first, rendering it jurisdictionally void.

Analysis: The dispute revolves around the confirmation of an excise duty demand totaling ₹50,16,878, along with interest and penalty, for the period from April 2001 to July 2005. The Appellant, engaged in manufacturing yeas

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