https://www.taxtmi.com/caselaws?id=123746 The Tribunal held that if part of a show cause notice is deemed without jurisdiction, the entire notice is invalid. Referring to the doctrine of merger, the Tribunal emphasized that once a decision is confirmed by the Supreme Court, it settles the law on the issue. Upholding the decision in the Alcobex Metals case, the Tribunal set aside the order upholding confiscation of goods, allowing the appeal with consequential relief for the appellant. en-us Thu, 21 Dec 2006 00:00:00 +0530 Wed, 19 Sep 2012 18:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123746 The Tribunal held that if part of a show cause notice is deemed without jurisdiction, the entire notice is invalid. Referring to the doctrine of merger, the Tribunal emphasized that once a decision is confirmed by the Supreme Court, it settles the law on the issue. Upholding the decision in the Alcobex Metals case, the Tribunal set aside the order upholding confiscation of goods, allowing the appeal with consequential relief for the appellant. Case-Laws Customs Thu, 21 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123746