https://www.taxtmi.com/caselaws?id=80473 The Tribunal held that demands issued under Section 11-A before 20-2-1982 are not ab initio void and can be acted upon. Demands issued before 20-2-1982 are automatically validated by Section 51(2) of the Finance Act, 1982, making further notices unnecessary. Endorsements on RT-12 returns do not constitute valid notices under Section 11-A. The appeals were largely rejected, except for modifications regarding unenforceable demands for M/s. Ahmedabad Advance Mills Ltd. and M/s. Maheshwari Mills Ltd. based on RT-12 returns, and the time-barred demand for M/s. Rohit Mills Ltd. en-us Wed, 27 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80473 The Tribunal held that demands issued under Section 11-A before 20-2-1982 are not ab initio void and can be acted upon. Demands issued before 20-2-1982 are automatically validated by Section 51(2) of the Finance Act, 1982, making further notices unnecessary. Endorsements on RT-12 returns do not constitute valid notices under Section 11-A. The appeals were largely rejected, except for modifications regarding unenforceable demands for M/s. Ahmedabad Advance Mills Ltd. and M/s. Maheshwari Mills Ltd. based on RT-12 returns, and the time-barred demand for M/s. Rohit Mills Ltd. Case-Laws Central Excise Wed, 27 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80473