https://www.taxtmi.com/caselaws?id=102500 An earlier show cause notice, after reply and personal hearing, was withdrawn by the competent authority; that withdrawal was treated as a quasi-judicial adjudication with continuing force unless set aside in appeal. A later notice on the same foundation, covering substantially the same period and adding no new material beyond enhanced quantification, was barred by finality and principles analogous to res judicata. The consequent demand and penalty could not be sustained, and the assessee succeeded because the earlier withdrawal had attained finality. en-us Fri, 14 Jun 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102500 An earlier show cause notice, after reply and personal hearing, was withdrawn by the competent authority; that withdrawal was treated as a quasi-judicial adjudication with continuing force unless set aside in appeal. A later notice on the same foundation, covering substantially the same period and adding no new material beyond enhanced quantification, was barred by finality and principles analogous to res judicata. The consequent demand and penalty could not be sustained, and the assessee succeeded because the earlier withdrawal had attained finality. Case-Laws Central Excise Fri, 14 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102500