https://www.taxtmi.com/caselaws?id=85520 The Tribunal emphasized the necessity of proper show cause notices under Section 11A of the Act for recovery of excise duty. In the case of denial of the benefit of nil rate of duty on goods claimed as agricultural implements, the absence of show cause notices rendered the orders unsustainable. The matter concerning the classification of items other than spades and pick-axes was remanded for comprehensive assessment. Proper issuance of show cause notices was reiterated as essential for demands related to excise duty, leading to the setting aside of impugned orders due to the absence of such notices. en-us Fri, 12 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85520 The Tribunal emphasized the necessity of proper show cause notices under Section 11A of the Act for recovery of excise duty. In the case of denial of the benefit of nil rate of duty on goods claimed as agricultural implements, the absence of show cause notices rendered the orders unsustainable. The matter concerning the classification of items other than spades and pick-axes was remanded for comprehensive assessment. Proper issuance of show cause notices was reiterated as essential for demands related to excise duty, leading to the setting aside of impugned orders due to the absence of such notices. Case-Laws Central Excise Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85520