https://www.taxtmi.com/caselaws?id=94440 A duty demand under Section 11A of the Central Excise Act, 1944 could not be sustained where it was founded on no supporting worksheet or disclosed material and the assessee had not been given adequate opportunity to explain the basis of the demand. The adjudicating authority also proceeded on an incorrect view of the binding effect of the Tribunal's decision on the applicability of Sections 11AB and 11AC to periods before their commencement. The order was set aside and the matter remitted for de novo adjudication after granting a reasonable hearing. en-us Fri, 13 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 15:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94440 A duty demand under Section 11A of the Central Excise Act, 1944 could not be sustained where it was founded on no supporting worksheet or disclosed material and the assessee had not been given adequate opportunity to explain the basis of the demand. The adjudicating authority also proceeded on an incorrect view of the binding effect of the Tribunal's decision on the applicability of Sections 11AB and 11AC to periods before their commencement. The order was set aside and the matter remitted for de novo adjudication after granting a reasonable hearing. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94440