https://www.taxtmi.com/caselaws?id=90350 A show-cause notice and opportunity of hearing were treated as mandatory for determining duty under Section 11A and for penalty under Rule 233A. A letter expressing readiness to pay duty did not amount to waiver of those statutory safeguards or of the right to be heard on penalty. Because the procedural requirements were not complied with, the demand and penalty order was vitiated for breach of natural justice and could not stand; the matter was remitted for fresh adjudication after proper notice and hearing. en-us Tue, 21 Jan 1997 00:00:00 +0530 Tue, 21 May 2019 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90350 A show-cause notice and opportunity of hearing were treated as mandatory for determining duty under Section 11A and for penalty under Rule 233A. A letter expressing readiness to pay duty did not amount to waiver of those statutory safeguards or of the right to be heard on penalty. Because the procedural requirements were not complied with, the demand and penalty order was vitiated for breach of natural justice and could not stand; the matter was remitted for fresh adjudication after proper notice and hearing. Case-Laws Central Excise Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90350