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<h1>CESTAT Upholds Duty Demand without Separate Show Cause Notice</h1> The Appellate Tribunal CESTAT, New Delhi upheld the duty demand confirmed against the appellants in the impugned Order-in-Appeal, based on an unchallenged ... Demand - Show cause notice not issued The Appellate Tribunal CESTAT, New Delhi upheld the validity of the duty demand confirmed against the appellants in the impugned Order-in-Appeal. The duty demand was based on an order by the A.C. dated 25-7-2001, which was not challenged by the appellants. As a result, no separate show cause notice was required before confirming the duty demand. The appeal of the appellant was dismissed.