https://www.taxtmi.com/caselaws?id=204718 The High Court quashed a Show Cause Notice under Section 11A of the Central Excise Act, 1944, finding that the adjudicating authority lacked jurisdiction to issue a second notice after a previous matter had been finalized in favor of the petitioner. The court held that the statutory scheme did not permit reopening the issue through a subsequent notice and cited relevant case law to support its decision. The court allowed the writ petition, quashing the notice, but permitted the respondents to pursue other legal avenues in accordance with the law. en-us Tue, 26 Oct 2010 00:00:00 +0530 Mon, 23 May 2011 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204718 The High Court quashed a Show Cause Notice under Section 11A of the Central Excise Act, 1944, finding that the adjudicating authority lacked jurisdiction to issue a second notice after a previous matter had been finalized in favor of the petitioner. The court held that the statutory scheme did not permit reopening the issue through a subsequent notice and cited relevant case law to support its decision. The court allowed the writ petition, quashing the notice, but permitted the respondents to pursue other legal avenues in accordance with the law. Case-Laws Central Excise Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204718