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The CESTAT held that the demand raised by the deemed SCN dated 20.04.2015 under Section 73(1A) was invalid as it was based on the same grounds as the earlier SCN dated 15.06.2012, which had attained finality. The impugned order confirming the demand, interest, and penalties was passed without proper application of mind and violated principles of natural justice. Since the earlier SCN and related proceedings were conclusively adjudicated and upheld by the Tribunal and the Apex Court dismissed the department's appeal on limitation, the subsequent demand could not be sustained. The Tribunal directed that the impugned order be set aside and allowed the appeal, emphasizing adherence to judicial discipline and finality of earlier decisions.
The CESTAT held that the demand raised by the deemed SCN dated 20.04.2015 under Section 73(1A) was invalid as it was based on the same grounds as the earlier SCN dated 15.06.2012, which had attained finality. The impugned order confirming the demand, interest, and penalties was passed without proper application of mind and violated principles of natural justice. Since the earlier SCN and related proceedings were conclusively adjudicated and upheld by the Tribunal and the Apex Court dismissed the department's appeal on limitation, the subsequent demand could not be sustained. The Tribunal directed that the impugned order be set aside and allowed the appeal, emphasizing adherence to judicial discipline and finality of earlier decisions.
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