https://www.taxtmi.com/caselaws?id=81152 Fresh show cause notices on the same cause of action were impermissible where the High Court had recorded withdrawal of the earlier notices and directed that no further action be taken on them. The Tribunal relied on the earlier judicial determination, later affirmed by the Supreme Court, that the Revenue could not issue renewed notices or confirm duty and penalty without obtaining liberty from the High Court. On the materially identical facts involving the same parties, the fresh notice, demand of duty, and penalty were held unsustainable and set aside in favour of the assessee. en-us Wed, 13 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 17:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81152 Fresh show cause notices on the same cause of action were impermissible where the High Court had recorded withdrawal of the earlier notices and directed that no further action be taken on them. The Tribunal relied on the earlier judicial determination, later affirmed by the Supreme Court, that the Revenue could not issue renewed notices or confirm duty and penalty without obtaining liberty from the High Court. On the materially identical facts involving the same parties, the fresh notice, demand of duty, and penalty were held unsustainable and set aside in favour of the assessee. Case-Laws Customs Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81152