Fresh show cause notice required when a new suppression case is introduced after an order is set aside without remand.

After an adjudication order was set aside without remand, the original show cause notice could not be used to sustain a materially different case based on suppression. The notice had been founded on RT-12 returns and RG 23 extracts already known to the department and contained no suppression allegation; the later corrigendum introduced a new foundation that was not part of the original notice. The Tribunal therefore held that the Additional Collector could not proceed on that basis without issuing a fresh show cause notice. The proposed reference on limitation and Rule 57-I did not survive because no finding had been recorded on those questions.

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Issues: Whether, after the original adjudication order was set aside without remand, the Additional Collector could proceed only on the basis of a corrigendum to the original show cause notice, or whether a fresh show cause notice was required.

Analysis: The original notice issued by the Superintendent was founded on RT-12 returns and RG 23 extracts already within departmental knowledge, and it contained no allegation of suppression. Once the Collector (Appeals) set aside the Assistant Collector's order without remitting the matter for de novo adjudication, the original notice could not survive for further action on a new basis. The subsequent allegation of suppression introduced through the corrigendum was not part of the original notice, and the Additional Collector could not validly proceed on that footing without issuing a fresh notice. The Tribunal also held that the proposed reference on the alleged time bar and the applicability of Rule 57-I did not survive, since no finding had been recorded on that question.

Conclusion: A fresh show cause notice was required, and the assessee succeeded on that point.

Ratio Decidendi: Where an adjudication order is set aside without remand, the original show cause notice does not survive for a materially different case, and any new foundation such as suppression must be introduced through a fresh notice.

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