https://www.taxtmi.com/caselaws?id=80411 The Tribunal dismissed the Collector of Central Excise's appeals against an order setting aside demands on RT-12 returns, ruling that demands made without a proper show cause notice under Section 11A of the Central Excises and Salt Act were not valid. Despite the department's argument that endorsements on the returns sufficed as notices, the Tribunal held that such endorsements did not provide the necessary opportunity for the recipient to respond, resembling direct demands for payment instead. Citing the Supreme Court's emphasis on the requirement of a show cause notice, the Tribunal found the appeals unsustainable and ruled in favor of the respondent. 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 The Tribunal dismissed the Collector of Central Excise's appeals against an order setting aside demands on RT-12 returns, ruling that demands made without a proper show cause notice under Section 11A of the Central Excises and Salt Act were not valid. Despite the department's argument that endorsements on the returns sufficed as notices, the Tribunal held that such endorsements did not provide the necessary opportunity for the recipient to respond, resembling direct demands for payment instead. Citing the Supreme Court's emphasis on the requirement of a show cause notice, the Tribunal found the appeals unsustainable and ruled in favor of the respondent. Case-Laws Central Excise Fri, 29 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80411