https://www.taxtmi.com/caselaws?id=77933 A processing unit was not required to pay textile cess again where unrebutted records showed the supplier had already discharged the cess on the same material, and the governing 14-11-1984 circular did not permit double collection from both supplier and processor. The demand was therefore unsustainable on the merits. The final demand was also vitiated because, after the show cause reply sought a personal hearing, no hearing was granted before the demand was issued under Rule 8. On both grounds, the cess demand was set aside and the appeal succeeded. en-us Mon, 16 Feb 2009 00:00:00 +0530 Fri, 22 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77933 A processing unit was not required to pay textile cess again where unrebutted records showed the supplier had already discharged the cess on the same material, and the governing 14-11-1984 circular did not permit double collection from both supplier and processor. The demand was therefore unsustainable on the merits. The final demand was also vitiated because, after the show cause reply sought a personal hearing, no hearing was granted before the demand was issued under Rule 8. On both grounds, the cess demand was set aside and the appeal succeeded. Case-Laws Central Excise Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77933