https://www.taxtmi.com/caselaws?id=87873 A duty demand raised by a Superintendent through DD-2 was treated as invalid because no proper show cause notice had been issued and the Superintendent had no jurisdiction to demand duty under Section 11A. The document also notes that the earlier appellate order had already been set aside by the Tribunal in the assessee's own appeal, making that determination conclusive on the issue; a subsequent departmental appeal on the same point was therefore irregular and contrary to the Act. The overall result described is that the demand failed and the departmental appeal had no merit. en-us Wed, 03 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87873 A duty demand raised by a Superintendent through DD-2 was treated as invalid because no proper show cause notice had been issued and the Superintendent had no jurisdiction to demand duty under Section 11A. The document also notes that the earlier appellate order had already been set aside by the Tribunal in the assessee's own appeal, making that determination conclusive on the issue; a subsequent departmental appeal on the same point was therefore irregular and contrary to the Act. The overall result described is that the demand failed and the departmental appeal had no merit. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87873