https://www.taxtmi.com/caselaws?id=72094 A later show cause-cum-demand notice was treated as a fresh and independent notice because it made no reference to the earlier notices or any continuation of the prior appellate proceedings. On that footing, the notice had to stand on its own for limitation purposes, and the resulting demand was held time-barred. The analysis therefore turns on the legal effect of an unconnected subsequent notice: where no link to the earlier proceedings is shown, limitation runs from the fresh notice, and an out-of-time demand cannot be sustained. en-us Wed, 25 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 17:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72094 A later show cause-cum-demand notice was treated as a fresh and independent notice because it made no reference to the earlier notices or any continuation of the prior appellate proceedings. On that footing, the notice had to stand on its own for limitation purposes, and the resulting demand was held time-barred. The analysis therefore turns on the legal effect of an unconnected subsequent notice: where no link to the earlier proceedings is shown, limitation runs from the fresh notice, and an out-of-time demand cannot be sustained. Case-Laws Central Excise Wed, 25 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72094