Second Show Cause Notice Invalid for Same Allegations: Tribunal and Commissioner Erred in Judgment, Upholding Double Jeopardy Protection.

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....Validity of second SCN - the assessee cannot be vexed twice for the same set of allegations - the Commissioner of Central Excise and the Tribunal fell in error in coming to the conclusion that the second show cause notice initiated was entirely different and not relatable to the first proceedings.....