https://www.taxtmi.com/caselaws?id=80411 An endorsement on RT-12 returns directing payment is not a valid substitute for a statutory show cause notice under Section 11A. Because such an endorsement does not give the assessee an opportunity to reply or be heard, it cannot sustain a demand for short levy or non-levy. The Tribunal followed Supreme Court authority and its earlier Special Bench view in holding that demands must be raised through proper notice under Section 11A, and that an RT-12 endorsement by itself neither validates the demand nor saves it from limitation. The department's appeals were therefore dismissed as unsustainable. en-us Fri, 29 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 16:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80411 An endorsement on RT-12 returns directing payment is not a valid substitute for a statutory show cause notice under Section 11A. Because such an endorsement does not give the assessee an opportunity to reply or be heard, it cannot sustain a demand for short levy or non-levy. The Tribunal followed Supreme Court authority and its earlier Special Bench view in holding that demands must be raised through proper notice under Section 11A, and that an RT-12 endorsement by itself neither validates the demand nor saves it from limitation. The department's appeals were therefore dismissed as unsustainable. Case-Laws Central Excise Fri, 29 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80411