https://www.taxtmi.com/caselaws?id=82425 A retrospective validating amendment to the valuation provision cured the earlier defect in duty computation, so show cause notices issued on that basis were treated as valid and the resulting demands were within limitation. By contrast, demands raised merely on RT 12 returns, without a prior show cause notice and adjudication, were held impermissible because liability cannot be enforced without the prescribed notice-and-hearing process. The net effect was that demands founded on valid notices were sustained, while RT 12-based demands made without notice were annulled. en-us Mon, 03 Dec 1990 00:00:00 +0530 Tue, 05 Jul 2011 10:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82425 A retrospective validating amendment to the valuation provision cured the earlier defect in duty computation, so show cause notices issued on that basis were treated as valid and the resulting demands were within limitation. By contrast, demands raised merely on RT 12 returns, without a prior show cause notice and adjudication, were held impermissible because liability cannot be enforced without the prescribed notice-and-hearing process. The net effect was that demands founded on valid notices were sustained, while RT 12-based demands made without notice were annulled. Case-Laws Central Excise Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82425