https://www.taxtmi.com/caselaws?id=52862 A second show cause notice for central excise duty on the same period and same deduction for post-removal expenses was held impermissible. Even though the later notice relied on a different factual basis, it still targeted the same duty controversy already under adjudication, and the Department could not reopen the matter by changing the ground of demand. The ruling prevents repeated notices on the same period and issue once investigation and adjudication have commenced or been completed. The Revenue's appeal was rejected, leaving the assessee's relief undisturbed. en-us Thu, 18 Mar 2004 00:00:00 +0530 Fri, 21 Jun 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52862 A second show cause notice for central excise duty on the same period and same deduction for post-removal expenses was held impermissible. Even though the later notice relied on a different factual basis, it still targeted the same duty controversy already under adjudication, and the Department could not reopen the matter by changing the ground of demand. The ruling prevents repeated notices on the same period and issue once investigation and adjudication have commenced or been completed. The Revenue's appeal was rejected, leaving the assessee's relief undisturbed. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52862