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<h1>Invalid Assessment Memorandum Treated as Show Cause Notice</h1> <h3>INDIAN OXYGEN LTD. Versus SUPERINTENDENT OF CENTRAL EXCISE</h3> The High Court held that the assessment memorandum by the Superintendent of Central Excise was invalid as it did not comply with Rule 57-I of the Central ... Demand for duty by Assessment Memorandum (Endorsement) The High Court judgment pertains to a writ petition challenging an assessment memorandum by the Superintendent of Central Excise regarding disallowance of credit for Liquid Oxygen. The Court found that the memorandum did not comply with Rule 57-I of the Central Excise Rules, as no show cause notice was given before disallowing the credit. The Court directed the memorandum to be treated as a show cause notice and ordered the petitioner to provide an explanation within one month.