Per V.K. Agrawal : The issue involved in this appeal, filed by Revenue, is whether a second show cause notice for demanding Central Excise duty can be issued to an assessee on gathering additional information/material/documents, etc.

2. Mrs. Charul Baranwal, learned SDR, submitted that M/s. Siddharth Tubes Ltd., manufacture M.S. Black Pipes and Galvanised M.S. Pipes; that in the price list filed by them, they had claimed deductions on account of post removal expenses (PRE in short) and sought permission for provisional assessment under Rule 9B of the Central Excise Rules; that a show cause notice dated 24.12.97 was issued to them for denying the permission for provisional assessment and for recovering the duty on account of PRE for the month of November, 1997; that subsequently five more show cause notices were issued for demanding duty on account of PRE for the period from December, 1997 to 14.3.1999; that the Assistant Commissioner adjudicated three show cause notice under a common Order-in-Original No. 7-9/99/1A/AC dated 29.1.99 rejecting the request for provisional assessment and confirming the demand of duty on the ground that the amount shown as post removal expenses was