https://www.taxtmi.com/caselaws?id=80267 The Tribunal overturned the Collector (Appeals)'s decision to set aside the duty assessment order under Rule 173-I of the Central Excise Rules, 1944, emphasizing that the rule does not require a show cause notice before assessment based on the RT-12 return. The Tribunal upheld the self-contained nature of Rule 173-I, allowing the assessee to determine duty without formal adjudication, thereby endorsing the department's authority to correct errors in duty calculation without additional procedures. en-us Wed, 18 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80267 The Tribunal overturned the Collector (Appeals)'s decision to set aside the duty assessment order under Rule 173-I of the Central Excise Rules, 1944, emphasizing that the rule does not require a show cause notice before assessment based on the RT-12 return. The Tribunal upheld the self-contained nature of Rule 173-I, allowing the assessee to determine duty without formal adjudication, thereby endorsing the department's authority to correct errors in duty calculation without additional procedures. Case-Laws Central Excise Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80267