https://www.taxtmi.com/caselaws?id=47616 A show cause notice cannot reopen the same classification, rebate and Modvat-credit disputes for the same period when those issues had already been decided in earlier adjudication and appeal proceedings, absent any change in facts or new jurisdictional material. The HC found that the revenue had repeated the prior charges without showing a fresh factual foundation or prima facie evidence supporting a new basis for action. In the absence of jurisdictional facts to justify reopening the controversy, the notice was unsustainable and was quashed. en-us Thu, 29 Sep 2005 00:00:00 +0530 Fri, 30 Jul 2010 09:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47616 A show cause notice cannot reopen the same classification, rebate and Modvat-credit disputes for the same period when those issues had already been decided in earlier adjudication and appeal proceedings, absent any change in facts or new jurisdictional material. The HC found that the revenue had repeated the prior charges without showing a fresh factual foundation or prima facie evidence supporting a new basis for action. In the absence of jurisdictional facts to justify reopening the controversy, the notice was unsustainable and was quashed. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47616