https://www.taxtmi.com/caselaws?id=254312 The HC struck down the impugned tax demands and show cause notice, ruling in favor of the assessee. Unlike the precedent relied upon by Revenue, where appeals were dismissed due to delay and finality of orders, the petitioner here challenged the statutory provision and show cause notice before any adjudication was finalized. The Court distinguished the present case from Indsur Global Ltd., holding that the invalidity of the rule would apply to other pending proceedings but the earlier closed issues would not be reopened. Consequently, the HC set aside the demands and notice, granting relief to the assessee. en-us Thu, 04 Dec 2014 00:00:00 +0530 Mon, 28 Jul 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254312 The HC struck down the impugned tax demands and show cause notice, ruling in favor of the assessee. Unlike the precedent relied upon by Revenue, where appeals were dismissed due to delay and finality of orders, the petitioner here challenged the statutory provision and show cause notice before any adjudication was finalized. The Court distinguished the present case from Indsur Global Ltd., holding that the invalidity of the rule would apply to other pending proceedings but the earlier closed issues would not be reopened. Consequently, the HC set aside the demands and notice, granting relief to the assessee. Case-Laws Central Excise Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254312