https://www.taxtmi.com/caselaws?id=44380 The court held that the Collector lacked jurisdiction to issue a third show-cause notice after previous adjudications favored the Company. The court found the third notice unjustified, as the reasons given had already been addressed in prior adjudications. Allegations of wilful misstatement and unjust enrichment were deemed false, with the court emphasizing the finality of decisions and rejecting the Department's attempt to bypass previous orders. The appeal was allowed, the judgment set aside, and the third show-cause notice quashed. en-us Fri, 10 Nov 1995 00:00:00 +0530 Fri, 25 Jun 2010 18:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44380 The court held that the Collector lacked jurisdiction to issue a third show-cause notice after previous adjudications favored the Company. The court found the third notice unjustified, as the reasons given had already been addressed in prior adjudications. Allegations of wilful misstatement and unjust enrichment were deemed false, with the court emphasizing the finality of decisions and rejecting the Department's attempt to bypass previous orders. The appeal was allowed, the judgment set aside, and the third show-cause notice quashed. Case-Laws Central Excise Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44380