https://www.taxtmi.com/caselaws?id=90501 A demand for Central Excise duty must be preceded by a valid show cause notice proposing the duty liability; a notice confined only to reclassification of goods does not authorise a later demand for differential duty. Subsequent communications seeking payment cannot cure the absence of prior notice. The demand was therefore held bad in law, and relief followed in favour of the assessee. en-us Thu, 18 Jun 1998 00:00:00 +0530 Fri, 07 Oct 2011 17:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90501 A demand for Central Excise duty must be preceded by a valid show cause notice proposing the duty liability; a notice confined only to reclassification of goods does not authorise a later demand for differential duty. Subsequent communications seeking payment cannot cure the absence of prior notice. The demand was therefore held bad in law, and relief followed in favour of the assessee. Case-Laws Central Excise Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90501