https://www.taxtmi.com/caselaws?id=365413 An appellate order based on a show cause notice cannot be sustained once the notice itself has been dropped and the underlying proceedings no longer survive. The dispute concerned classification and refund restrictions under area-based exemption notifications, but the record showed that the notice forming the basis of the order had been withdrawn from adjudication. In those circumstances, the impugned order was treated as unsustainable in law and was set aside, with consequential relief, if any. en-us Thu, 05 Jul 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365413 An appellate order based on a show cause notice cannot be sustained once the notice itself has been dropped and the underlying proceedings no longer survive. The dispute concerned classification and refund restrictions under area-based exemption notifications, but the record showed that the notice forming the basis of the order had been withdrawn from adjudication. In those circumstances, the impugned order was treated as unsustainable in law and was set aside, with consequential relief, if any. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365413