https://www.taxtmi.com/caselaws?id=82768 A later show cause notice issued after remand was treated as a fresh notice because its operative text did not state that it was issued in continuation of the earlier proceedings or pursuant to the remand order. A mere reference to de novo adjudication was held insufficient to link it to the prior process. On that basis, limitation was tested from the date of the later notice, and the duty demand relating to earlier clearances was beyond the permissible period. The demand and related proceedings were therefore time-barred and could not be sustained. en-us Fri, 28 May 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82768 A later show cause notice issued after remand was treated as a fresh notice because its operative text did not state that it was issued in continuation of the earlier proceedings or pursuant to the remand order. A mere reference to de novo adjudication was held insufficient to link it to the prior process. On that basis, limitation was tested from the date of the later notice, and the duty demand relating to earlier clearances was beyond the permissible period. The demand and related proceedings were therefore time-barred and could not be sustained. Case-Laws Central Excise Fri, 28 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82768