https://www.taxtmi.com/caselaws?id=74982 A demand for short-levied excise duty could not be sustained where the RT-12 endorsements and departmental letters were not preceded by a proper show cause notice, and the later notice was issued after the six-month limitation period without allegations justifying any extended period. Departmental assessment entries and reminders could not replace the mandatory statutory notice and adjudication required to enforce the demand. On that basis, the demand was held unenforceable in favour of the assessee. en-us Fri, 08 Sep 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74982 A demand for short-levied excise duty could not be sustained where the RT-12 endorsements and departmental letters were not preceded by a proper show cause notice, and the later notice was issued after the six-month limitation period without allegations justifying any extended period. Departmental assessment entries and reminders could not replace the mandatory statutory notice and adjudication required to enforce the demand. On that basis, the demand was held unenforceable in favour of the assessee. Case-Laws Central Excise Fri, 08 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74982