1 CEXA 99.11.sxw JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 99 OF 2011 The Commissioner of Central Excise, Mumbai - V. ... Appellant. V/s. M/s. Khaitan Enterprises & 14 Ors. ... Respondents. Mr. A.S. Rao with Mr. S.D. Bhosale for the Appellant. None for the Respondents. CORAM : DR. D.Y. CHANDRACHUD & A.A. SAYED, JJ. 17 DECEMBER 2011. P.C. :- This Appeal arises out of an order of the CESTAT dated 29 September 2010. A show cause notice was issued to the assessee on 19 September 2004 proposing confiscation of the seized goods and a penalty. The show cause notice was adjudicated upon. An order of confiscation was passed together with a redemption fine and penalty. Subsequently, on 8 March 2007, a second show cause notice was issued for removal of goods from 11 April 2003 to 19 March 2004 2 CEXA 99.11.sxw together with interest and penalty. The Commissioner (Appeals) set aside the order of adjudication holding that the second show cause notice dated 8 March 2007 was not maintainable in view of the Judgment of the Supreme Court in Nizam Sugar Factory1. There is a finding of the fact that the second show cause notice was issued on the same facts which were known to the Revenue when the first show cause notice was issued. The Appellate Authority and the Tribunal have followed a Judgment of the Supreme Court. No substantial question of law would arise. The Appeal is dismissed. (Dr. D.Y. Chandrachud, J.) (A.A. Sayed, J.) 1 2008 (197) ELT 456 (S.C.)