https://www.taxtmi.com/caselaws?id=365924 A second show cause notice based on the same inspection, stock verification and material already available before the first notice was issued was impermissible after the first proceedings had ended in an order-in-original. The authority had already considered the excess stock allegation and found no clandestine removal, so reopening the matter on identical facts amounted to vexing the assessee twice on the same allegations and, in substance, an impermissible review of the earlier decision. On that basis, the second notice was held not maintainable in favour of the assessee. en-us Thu, 16 Aug 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365924 A second show cause notice based on the same inspection, stock verification and material already available before the first notice was issued was impermissible after the first proceedings had ended in an order-in-original. The authority had already considered the excess stock allegation and found no clandestine removal, so reopening the matter on identical facts amounted to vexing the assessee twice on the same allegations and, in substance, an impermissible review of the earlier decision. On that basis, the second notice was held not maintainable in favour of the assessee. Case-Laws Central Excise Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365924