https://www.taxtmi.com/caselaws?id=110039 The Tribunal rejected the Revenue's appeal against the setting aside of the demand of Central Excise duty and penalty on a company for shortage of inputs and clandestine clearance of goods. The Tribunal upheld the Commissioner (Appeals) order, emphasizing that issuing a new show cause notice on the same facts without new evidence was impermissible. The decision aimed to maintain finality in adjudication proceedings, preventing repeated notices on identical grounds and ensuring procedural fairness and legal certainty in tax matters. en-us Mon, 13 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110039 The Tribunal rejected the Revenue's appeal against the setting aside of the demand of Central Excise duty and penalty on a company for shortage of inputs and clandestine clearance of goods. The Tribunal upheld the Commissioner (Appeals) order, emphasizing that issuing a new show cause notice on the same facts without new evidence was impermissible. The decision aimed to maintain finality in adjudication proceedings, preventing repeated notices on identical grounds and ensuring procedural fairness and legal certainty in tax matters. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110039