https://www.taxtmi.com/caselaws?id=82743 After an adjudication order was set aside without remand, the original show cause notice could not be used to sustain a materially different case based on suppression. The notice had been founded on RT-12 returns and RG 23 extracts already known to the department and contained no suppression allegation; the later corrigendum introduced a new foundation that was not part of the original notice. The Tribunal therefore held that the Additional Collector could not proceed on that basis without issuing a fresh show cause notice. The proposed reference on limitation and Rule 57-I did not survive because no finding had been recorded on those questions. en-us Wed, 01 Jul 1992 00:00:00 +0530 Thu, 07 Jul 2011 10:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82743 After an adjudication order was set aside without remand, the original show cause notice could not be used to sustain a materially different case based on suppression. The notice had been founded on RT-12 returns and RG 23 extracts already known to the department and contained no suppression allegation; the later corrigendum introduced a new foundation that was not part of the original notice. The Tribunal therefore held that the Additional Collector could not proceed on that basis without issuing a fresh show cause notice. The proposed reference on limitation and Rule 57-I did not survive because no finding had been recorded on those questions. Case-Laws Central Excise Wed, 01 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82743