https://www.taxtmi.com/caselaws?id=77212 A fresh show cause notice proposing penal action for late payment of duty under the compounded levy scheme was unsustainable where it rested on the same default, amount and period as an earlier demand already under challenge before the Tribunal. The Commissioner (Appeals) had found the original demand unsustainable, and that order had not been reversed or modified by any competent authority. The Revenue could not initiate a second proceeding on an identical issue while the matter remained sub judice, and the subsequent notice was liable to be quashed. en-us Tue, 17 Mar 2009 00:00:00 +0530 Tue, 31 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77212 A fresh show cause notice proposing penal action for late payment of duty under the compounded levy scheme was unsustainable where it rested on the same default, amount and period as an earlier demand already under challenge before the Tribunal. The Commissioner (Appeals) had found the original demand unsustainable, and that order had not been reversed or modified by any competent authority. The Revenue could not initiate a second proceeding on an identical issue while the matter remained sub judice, and the subsequent notice was liable to be quashed. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77212