https://www.taxtmi.com/caselaws?id=125149 Repeated proceedings on the same Cenvat credit dispute were found unsustainable where an earlier proceeding had already dealt with the same disputed credit, ended in reversal and appropriation, and was not challenged by Revenue. A later show cause notice based on the same goods, the same credit and the same factual foundation was treated as a mere re-formulation of the earlier demand rather than a fresh, independent cause. The assessee was therefore protected from being subjected to repetitive proceedings on the same matter, and consequential relief followed. en-us Mon, 02 Feb 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125149 Repeated proceedings on the same Cenvat credit dispute were found unsustainable where an earlier proceeding had already dealt with the same disputed credit, ended in reversal and appropriation, and was not challenged by Revenue. A later show cause notice based on the same goods, the same credit and the same factual foundation was treated as a mere re-formulation of the earlier demand rather than a fresh, independent cause. The assessee was therefore protected from being subjected to repetitive proceedings on the same matter, and consequential relief followed. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125149