https://www.taxtmi.com/caselaws?id=93678 Section 11A of the Central Excise Act requires a show cause notice to specify the quantified duty demanded. The majority reasoned that the words "the amount specified in the notice" are mandatory, because the assessee must know the demand with certainty and adjudication under Section 11A(2) cannot exceed the amount stated in the notice. Omission to quantify the demand is therefore not a mere technical defect but a failure to satisfy a statutory condition for a valid notice. en-us Wed, 03 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93678 Section 11A of the Central Excise Act requires a show cause notice to specify the quantified duty demanded. The majority reasoned that the words "the amount specified in the notice" are mandatory, because the assessee must know the demand with certainty and adjudication under Section 11A(2) cannot exceed the amount stated in the notice. Omission to quantify the demand is therefore not a mere technical defect but a failure to satisfy a statutory condition for a valid notice. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93678