Shri R. Yellaiah vs The Commissioner Of Central Excise on 30 October, 2017
In support of this submission, he relied upon the decision of Department of Customs vs. Arvind Kumar: 2017 (348) ELT 411 (Del.). He further submitted that the disciplinary proceedings initiated against the appellant under CCS (CCA) Rules has been dropped vide enquiry report dated 2.7.2013, therefore, the present proceedings initiated on the basis of the very same allegations cannot be sustained. In support of this submission, he relied upon the following decisions: