https://www.taxtmi.com/caselaws?id=80416 A duty-demand notice for fully manufactured goods lying in the factory and not yet removed was defective where it proceeded on suppression and Rule 9(1), because duty was shown to arise only on clearance after proper accounting. The adjudication based on that notice was therefore invalid, and the assessee's relief was sustained. The commentary also notes that the department remained free to pursue fresh proceedings on non-accountal, confiscation and penalty through lawful notice before the competent authority. 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 A duty-demand notice for fully manufactured goods lying in the factory and not yet removed was defective where it proceeded on suppression and Rule 9(1), because duty was shown to arise only on clearance after proper accounting. The adjudication based on that notice was therefore invalid, and the assessee's relief was sustained. The commentary also notes that the department remained free to pursue fresh proceedings on non-accountal, confiscation and penalty through lawful notice before the competent authority. Case-Laws Central Excise Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80416