https://www.taxtmi.com/caselaws?id=90068 A later notice that is in substance a fresh show cause notice cannot be treated as a mere corrigendum to save limitation; because the allegation of suppression appeared only in the later notice, extended limitation under Section 11A could not rest on the earlier notice, and the demand was held time-barred. Penalty also could not be sustained because neither show cause notice proposed penalty, so the levy failed for want of notice. The appeal was allowed on both limitation and penalty grounds in favour of the assessee. en-us Wed, 01 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90068 A later notice that is in substance a fresh show cause notice cannot be treated as a mere corrigendum to save limitation; because the allegation of suppression appeared only in the later notice, extended limitation under Section 11A could not rest on the earlier notice, and the demand was held time-barred. Penalty also could not be sustained because neither show cause notice proposed penalty, so the levy failed for want of notice. The appeal was allowed on both limitation and penalty grounds in favour of the assessee. Case-Laws Central Excise Wed, 01 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90068