https://www.taxtmi.com/caselaws?id=172804 The court allowed the petition, quashing the show cause notice dated 1-8-2001. It found the notice lacked new material or changes in law/facts, deeming the Department's actions an abuse of process. The court held that invoking the extended limitation period was unjustified, as there was no fraud or suppression. The court determined the second notice lacked jurisdiction, being based on the same facts without establishing marketability. en-us Wed, 27 Jun 2012 00:00:00 +0530 Thu, 23 Feb 2017 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172804 The court allowed the petition, quashing the show cause notice dated 1-8-2001. It found the notice lacked new material or changes in law/facts, deeming the Department's actions an abuse of process. The court held that invoking the extended limitation period was unjustified, as there was no fraud or suppression. The court determined the second notice lacked jurisdiction, being based on the same facts without establishing marketability. Case-Laws Central Excise Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172804