https://www.taxtmi.com/caselaws?id=780851 A concluded MODVAT credit dispute cannot be reopened by a second show cause notice under the later CENVAT regime unless the statute expressly authorises fresh proceedings. The text states that where the earlier controversy had already reached final adjudication in favour of the assessee, successive notices on the same alleged infringement offend legal finality and are without jurisdiction. It further states that proceedings left pending for an inordinate and unexplained period are unsustainable, as the reasonable expedition requirement under section 11A(11)(a) of the Central Excise Act, 1944 is not met. On those grounds, the impugned notice and continuing proceedings fail. en-us Tue, 28 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780851 A concluded MODVAT credit dispute cannot be reopened by a second show cause notice under the later CENVAT regime unless the statute expressly authorises fresh proceedings. The text states that where the earlier controversy had already reached final adjudication in favour of the assessee, successive notices on the same alleged infringement offend legal finality and are without jurisdiction. It further states that proceedings left pending for an inordinate and unexplained period are unsustainable, as the reasonable expedition requirement under section 11A(11)(a) of the Central Excise Act, 1944 is not met. On those grounds, the impugned notice and continuing proceedings fail. Case-Laws Customs Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780851