https://www.taxtmi.com/caselaws?id=41782 After an appellate authority set aside an excise demand, the revenue could not continue debiting the assessee's personal ledger or withhold the refund on the basis of that cancelled demand; the amount had to be credited back until any fresh demand was validly adjudicated. A fresh show cause notice, however, was only a step in the adjudicatory process and was not liable to be quashed merely because it had been issued after remand. The assessee was entitled to contest that notice in the pending proceedings, but not to restrain the proceedings at that stage. en-us Wed, 20 Nov 1985 00:00:00 +0530 Mon, 07 Jun 2010 10:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41782 After an appellate authority set aside an excise demand, the revenue could not continue debiting the assessee's personal ledger or withhold the refund on the basis of that cancelled demand; the amount had to be credited back until any fresh demand was validly adjudicated. A fresh show cause notice, however, was only a step in the adjudicatory process and was not liable to be quashed merely because it had been issued after remand. The assessee was entitled to contest that notice in the pending proceedings, but not to restrain the proceedings at that stage. Case-Laws Central Excise Wed, 20 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41782