https://www.taxtmi.com/caselaws?id=87832 Waiver of notice for duty demand did not extend to confiscation or penalty, so adverse action could not be sustained without a separate show cause notice and opportunity of hearing. The commentary also notes that Section 11AC of the Central Excise Act, 1944 was inapplicable to the period before its enactment, though Rule 173Q remained relevant on the facts. Because confiscation and penalty could not stand on the existing notice, the matter was sent back for fresh adjudication after issuing proper notice specifically for those consequences. en-us Wed, 22 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87832 Waiver of notice for duty demand did not extend to confiscation or penalty, so adverse action could not be sustained without a separate show cause notice and opportunity of hearing. The commentary also notes that Section 11AC of the Central Excise Act, 1944 was inapplicable to the period before its enactment, though Rule 173Q remained relevant on the facts. Because confiscation and penalty could not stand on the existing notice, the matter was sent back for fresh adjudication after issuing proper notice specifically for those consequences. Case-Laws Central Excise Wed, 22 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87832