https://www.taxtmi.com/caselaws?id=348938 The court dismissed the writ petitions challenging the show cause notice, ruling that it was not devoid of jurisdiction despite exceeding the 5-year limitation period under the Central Excise Act. The court allowed fresh adjudication due to new evidence, rejecting the argument of overlapping issues with prior adjudicated matters. It held that the principle of natural justice must be upheld, ensuring fairness in the assessment process. The court emphasized the need for thorough examination by the competent authority, balancing the right to defend with the public interest in tax collection. en-us Tue, 29 Aug 2017 00:00:00 +0530 Sat, 28 Apr 2018 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348938 The court dismissed the writ petitions challenging the show cause notice, ruling that it was not devoid of jurisdiction despite exceeding the 5-year limitation period under the Central Excise Act. The court allowed fresh adjudication due to new evidence, rejecting the argument of overlapping issues with prior adjudicated matters. It held that the principle of natural justice must be upheld, ensuring fairness in the assessment process. The court emphasized the need for thorough examination by the competent authority, balancing the right to defend with the public interest in tax collection. Case-Laws Customs Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348938