https://www.taxtmi.com/caselaws?id=47999 A second show cause notice demanding duty for the same period was held unsustainable where an earlier notice under Rule 96ZP(1) of the Central Excise Rules, 1944 remained undecided. The later notice covered an identical period and was issued about four years after the first notice, while the stated limitation for adjudication of the differential duty demand was six months. On these facts, the second notice was treated as without jurisdiction and barred by limitation, with the issue decided in favour of the assessee. en-us Mon, 22 Jan 2007 00:00:00 +0530 Mon, 02 Aug 2010 11:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47999 A second show cause notice demanding duty for the same period was held unsustainable where an earlier notice under Rule 96ZP(1) of the Central Excise Rules, 1944 remained undecided. The later notice covered an identical period and was issued about four years after the first notice, while the stated limitation for adjudication of the differential duty demand was six months. On these facts, the second notice was treated as without jurisdiction and barred by limitation, with the issue decided in favour of the assessee. Case-Laws Central Excise Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47999