https://www.taxtmi.com/caselaws?id=74946 A demand of excise duty could not be sustained because no valid show cause notice under section 11A was issued. Rule 13 of the Central Excise Rules, 1944 only allowed export without payment of duty and did not provide machinery for recovery of duty. Where duty was payable, the proper course was to proceed under section 11A, which required service of a notice asking the person to show cause why the stated amount should not be paid. A notice that merely quantified the demand, without requiring a reply on cause, was insufficient, and a later opportunity to respond or be heard could not cure that defect. The demand was therefore unsustainable. en-us Thu, 06 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74946 A demand of excise duty could not be sustained because no valid show cause notice under section 11A was issued. Rule 13 of the Central Excise Rules, 1944 only allowed export without payment of duty and did not provide machinery for recovery of duty. Where duty was payable, the proper course was to proceed under section 11A, which required service of a notice asking the person to show cause why the stated amount should not be paid. A notice that merely quantified the demand, without requiring a reply on cause, was insufficient, and a later opportunity to respond or be heard could not cure that defect. The demand was therefore unsustainable. Case-Laws Central Excise Thu, 06 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74946