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    <title>1985 (2) TMI 179 - CEGAT, NEW DELHI</title>
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    <description>Central excise duty demand issued without a prior show cause notice was held unsustainable because the assessee was denied an opportunity to respond before the demand was raised. The absence of notice was treated as a breach of natural justice, so the proceedings could not be maintained. The demand was therefore set aside as a nullity, and consequential relief followed for the assessee.</description>
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    <pubDate>Thu, 07 Feb 1985 00:00:00 +0530</pubDate>
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      <title>1985 (2) TMI 179 - CEGAT, NEW DELHI</title>
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      <description>Central excise duty demand issued without a prior show cause notice was held unsustainable because the assessee was denied an opportunity to respond before the demand was raised. The absence of notice was treated as a breach of natural justice, so the proceedings could not be maintained. The demand was therefore set aside as a nullity, and consequential relief followed for the assessee.</description>
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