https://www.taxtmi.com/caselaws?id=81518 The Appellate Tribunal CEGAT, Madras partially allowed the Revenue's appeal challenging the Collector of Central Excise (Appeals) order regarding the classification of pharmaceutical dry yeast and duty demand. The Tribunal held that a valid demand under Section 11A required specifying the amount in the notice, which was lacking in the initial show cause notice but provided in the subsequent corrigendum. The demand was considered properly communicated only upon issuance of the corrigendum, making the Respondent liable to pay the duty demanded within the specified period, resulting in partial affirmation of the duty demand. en-us Tue, 27 Nov 1990 00:00:00 +0530 Mon, 27 Jun 2011 12:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81518 The Appellate Tribunal CEGAT, Madras partially allowed the Revenue's appeal challenging the Collector of Central Excise (Appeals) order regarding the classification of pharmaceutical dry yeast and duty demand. The Tribunal held that a valid demand under Section 11A required specifying the amount in the notice, which was lacking in the initial show cause notice but provided in the subsequent corrigendum. The demand was considered properly communicated only upon issuance of the corrigendum, making the Respondent liable to pay the duty demanded within the specified period, resulting in partial affirmation of the duty demand. Case-Laws Central Excise Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81518