Show cause notice essential for demands; Natural justice prevails

The judgment in the case of Collector of Central Excise, New Delhi held that demands made without issuing a show cause notice were incorrect. The Assistant Collector's failure to adhere to natural justice principles led to the order being vacated. The matter was directed to be re-decided after ensuring proper observance of natural justice principles.

---

---

The judgment in the case of Collector of Central Excise, New Delhi stated that demands made without issuing a show cause notice were incorrect. The Assistant Collector did not follow principles of natural justice before passing the order, so the order was vacated and the matter was directed to be re-decided after observing natural justice principles. (Citation: 1975 (10) TMI 98)

---