https://www.taxtmi.com/caselaws?id=80416 The case involved an appeal regarding non-accountal of excisable goods in a factory. The Asstt. Collector's order was set aside as they lacked authority to allege fraud and suppression under Section 11A. The Tribunal deemed the show cause notice defective for demanding duty before goods' removal, making it void ab initio. Duty payment was considered only upon removal of goods. The Tribunal upheld setting aside the order, allowing the department to adjudicate on non-accountal separately. The show cause notice alleging suppression and misstatement was also deemed void ab initio, emphasizing the need for a proper notice before adjudication. en-us Mon, 08 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80416 The case involved an appeal regarding non-accountal of excisable goods in a factory. The Asstt. Collector's order was set aside as they lacked authority to allege fraud and suppression under Section 11A. The Tribunal deemed the show cause notice defective for demanding duty before goods' removal, making it void ab initio. Duty payment was considered only upon removal of goods. The Tribunal upheld setting aside the order, allowing the department to adjudicate on non-accountal separately. The show cause notice alleging suppression and misstatement was also deemed void ab initio, emphasizing the need for a proper notice before adjudication. Case-Laws Central Excise Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80416