https://www.taxtmi.com/caselaws?id=96183 A show cause notice and demand letter that had already been set aside as without jurisdiction could not be used again for adjudication once those orders had attained finality. The CEGAT treated the direction to place the papers before the Jurisdictional Collector as limited to considering whether fresh lawful action could be taken, including possible invocation of the extended period, rather than as authority for de novo adjudication on the invalidated notice and demand letter. The Collector therefore lacked jurisdiction to decide the matter on that basis, and only fresh proceedings based on lawful initiation could survive. en-us Mon, 14 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96183 A show cause notice and demand letter that had already been set aside as without jurisdiction could not be used again for adjudication once those orders had attained finality. The CEGAT treated the direction to place the papers before the Jurisdictional Collector as limited to considering whether fresh lawful action could be taken, including possible invocation of the extended period, rather than as authority for de novo adjudication on the invalidated notice and demand letter. The Collector therefore lacked jurisdiction to decide the matter on that basis, and only fresh proceedings based on lawful initiation could survive. Case-Laws Central Excise Mon, 14 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96183