Fresh show cause notice after remand must expressly show continuation; otherwise limitation runs from the later notice.

A later show cause notice issued after remand was treated as a fresh notice because its operative text did not state that it was issued in continuation of the earlier proceedings or pursuant to the remand order. A mere reference to de novo adjudication was held insufficient to link it to the prior process. On that basis, limitation was tested from the date of the later notice, and the duty demand relating to earlier clearances was beyond the permissible period. The demand and related proceedings were therefore time-barred and could not be sustained.

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Issues: Whether the show cause notices issued on 30-7-1990 were fresh notices and, if so, whether the duty demand and related proceedings were barred by limitation.

Analysis: The earlier appellate remand did not require issuance of a fresh show cause notice; it contemplated further adjudication after furnishing the materials relied upon by the Department. The narrative portion of the later notices contained no reference to the remand order or to issuance in continuation of the earlier proceedings. Mere mention of de novo adjudication on the face of the notices was insufficient to show that they were issued pursuant to the remand. On the facts, the notices were therefore treated as fresh notices, and since they related to clearances from 1981-82 to 1983-84 and 1983-84, they were beyond the permissible period.

Conclusion: The notices were fresh show cause notices and the proceedings were time-barred; the demand could not be sustained.

Final Conclusion: The appeals succeeded on the ground of limitation and the impugned orders were set aside, without any adjudication on the merits.

Ratio Decidendi: Where a later notice issued after remand does not disclose in its operative narrative that it is in continuation of the earlier proceedings or pursuant to the remand order, it is to be treated as a fresh notice and limitation must be tested from that date.

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