Assessee is engaged in n business of manufacturing of ceramics glaze.  On  the basis of letter from Dy. director (Inv.) the assessment was reopened  and on the  basis of such show cause notice and  addition was made  merely on basis of action of issuance of show cause notice by Excise Department. On appeal the Tribunal held that in Excise Proceedings, Customs Excise And Service Tax Appellate Tribunal (CESTAT) had decided issue in favour of assessee and said order passed b CESTAT had achieved finality. Accordingly the Tribunal held that since action of excise department was only basis of additions were made, the addition is held to be not valid. (AY. 2006 -07 to 2008-09)