https://www.taxtmi.com/caselaws?id=107410 Confiscation of land, building, plant and machinery under Rule 173Q(2) requires prior notice in the show cause proceedings; without a proposal in the notice or corrigendum, such confiscation is impermissible and offends natural justice. Interest under Section 11AB cannot be demanded for a duty liability arising before that provision was inserted, as the liability cannot be applied retrospectively to an earlier notice period. The commentary concludes that the confiscatory and interest demands were not sustainable, and the adjudication was upheld on those points. en-us Tue, 13 May 2003 00:00:00 +0530 Thu, 22 Mar 2012 12:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107410 Confiscation of land, building, plant and machinery under Rule 173Q(2) requires prior notice in the show cause proceedings; without a proposal in the notice or corrigendum, such confiscation is impermissible and offends natural justice. Interest under Section 11AB cannot be demanded for a duty liability arising before that provision was inserted, as the liability cannot be applied retrospectively to an earlier notice period. The commentary concludes that the confiscatory and interest demands were not sustainable, and the adjudication was upheld on those points. Case-Laws Central Excise Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107410