https://www.taxtmi.com/caselaws?id=211119 The High Court set aside the Tribunal's order initiating proceedings under Section 11A without invoking Section 35E, emphasizing the finality of findings on unjust enrichment and the need for valid grounds in the show cause notice. The Court directed the revenue to issue a fresh notice adhering to specified considerations, granting liberty to continue proceedings lawfully. The appeal was allowed, overturning the Tribunal, Appellate Commissioner, and original authority's orders, stressing the importance of adherence to finality in decisions and lawful process. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 02 Mar 2012 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211119 The High Court set aside the Tribunal's order initiating proceedings under Section 11A without invoking Section 35E, emphasizing the finality of findings on unjust enrichment and the need for valid grounds in the show cause notice. The Court directed the revenue to issue a fresh notice adhering to specified considerations, granting liberty to continue proceedings lawfully. The appeal was allowed, overturning the Tribunal, Appellate Commissioner, and original authority's orders, stressing the importance of adherence to finality in decisions and lawful process. Case-Laws Service Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211119