https://www.taxtmi.com/caselaws?id=775900 The CESTAT CHANDIGARH held that the demand based on the deemed SCN under Section 73(1A) dated 20.04.2015 was unsustainable as it was issued on the same grounds as the earlier SCN dated 15.06.2012, which had attained finality. The Tribunal noted that the earlier SCN and related statements were adjudicated in a common order, and subsequent appeals were decided in favor of the appellants, with the department's appeal dismissed by the SC on limitation grounds. Issuing a new demand on identical grounds violated principles of natural justice and judicial discipline. Consequently, the impugned order confirming the demand, interest, and penalties was set aside, and the appeal was allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775900 The CESTAT CHANDIGARH held that the demand based on the deemed SCN under Section 73(1A) dated 20.04.2015 was unsustainable as it was issued on the same grounds as the earlier SCN dated 15.06.2012, which had attained finality. The Tribunal noted that the earlier SCN and related statements were adjudicated in a common order, and subsequent appeals were decided in favor of the appellants, with the department's appeal dismissed by the SC on limitation grounds. Issuing a new demand on identical grounds violated principles of natural justice and judicial discipline. Consequently, the impugned order confirming the demand, interest, and penalties was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775900