Commissioner Of Central Excise, Guntur vs Jocil Ltd.

The Supreme Court held that the issuance of a subsequent show cause notice by the Department seeking an extended period of limitation was impermissible, as the earlier notice had already been responded to by the Assessee. The Court noted that the two show cause notices pertained to different subjects, thus the Tribunal's earlier order was set aside and the matter was remitted for fresh consideration. The appeal was allowed with no order as to costs.