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of <h1>Supreme Court Affirms Due Process: Mandatory Show Cause Notice Required Before Excise Duty Enhancement Under Rule 9B</h1> <h3>COLLECTOR OF CENTRAL EXCISE, PATNA Versus ITC. LIMITED</h3> SC upheld HC's ruling that a show cause notice is mandatory before enhancing excise duty under Rule 9B of Central Excise Rules. The court emphasized ... Demand after finalisation of assessment Issues involved: Interpretation of Rule 9B of the Central Excise Rules regarding the necessity of issuing a show cause notice before determining final duty.Summary:The Supreme Court heard a case involving I.T.C. Limited where the assessing authority had initially determined duty at Rs. 1,12,76,000.04, but later issued a demand for additional excise duty amounting to Rs. 8,29,10,883.25 without providing an opportunity to the respondent to challenge the grounds for enhancement. The High Court allowed the respondent's writ petition, stating that a show cause notice should be given before enhancing duty. The Revenue argued that a fresh notice was not required as the initial order was provisional, citing Rule 9B of the Central Excise Rules. The respondent did not dispute the original order's validity but sought to question the interpretation placed upon it by the Revenue. The Court agreed with the High Court's direction, emphasizing the importance of natural justice in such matters. It was noted that proceedings had already begun following the High Court's judgment, and the Court ordered the expeditious conclusion of the proceedings without further delay. The appeal was disposed of, with the aggrieved party retaining the right to seek remedies as per the law.
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