https://www.taxtmi.com/caselaws?id=766084 Quashing of a show cause notice on the free-supply valuation issue did not extinguish separately raised demands in the same notice. The earlier writ order preserved the Department's liberty only for the free-material component, and that limited relief did not amount to a final adjudication of other heads such as short payment and cess-related liabilities. The adjudicating authority and Tribunal erred in treating the notice as entirely foreclosed. The remaining demands survive and must be decided on merits after giving the respondent an opportunity of hearing. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766084 Quashing of a show cause notice on the free-supply valuation issue did not extinguish separately raised demands in the same notice. The earlier writ order preserved the Department's liberty only for the free-material component, and that limited relief did not amount to a final adjudication of other heads such as short payment and cess-related liabilities. The adjudicating authority and Tribunal erred in treating the notice as entirely foreclosed. The remaining demands survive and must be decided on merits after giving the respondent an opportunity of hearing. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766084