Monday 20 January 2014

Adjudicating authority can't review its decision by issuing second SCN, unless power thereof is conf

Excise & Customs : Adjudicating authority is a quasi judicial authority and cannot review its earlier decision unless power of review is conferred by statute; accordingly, issuance of second show-cause notice on same issue for same period on which an order had been passed earlier, was impermissible in law


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