https://www.taxtmi.com/caselaws?id=107181 Under the self-assessment regime, admitted duty defaults disclosed in returns did not require a separate show-cause notice before withdrawal of the instalment-payment facility, and the objection based on natural justice failed. However, Rule 8(4)(ii) was read as permitting forfeiture only for the prescribed two-month period, not as authorising a continuous deprivation extending over several months or beyond the relevant financial year. The order was therefore modified to confine the forfeiture to two months from communication of the order, and the broader continuous forfeiture was not sustained. en-us Mon, 06 Jan 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107181 Under the self-assessment regime, admitted duty defaults disclosed in returns did not require a separate show-cause notice before withdrawal of the instalment-payment facility, and the objection based on natural justice failed. However, Rule 8(4)(ii) was read as permitting forfeiture only for the prescribed two-month period, not as authorising a continuous deprivation extending over several months or beyond the relevant financial year. The order was therefore modified to confine the forfeiture to two months from communication of the order, and the broader continuous forfeiture was not sustained. Case-Laws Central Excise Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107181