https://www.taxtmi.com/caselaws?id=108199 Demand confirmation without a specific show cause notice was held unsustainable because the notice proposed only penalty and did not put the assessee on notice for recovery of duty or an admitted, quantified liability. The text also states that an inflated bank stock statement given to obtain overdraft facilities was not, by itself, conclusive evidence of clandestine manufacture or removal; duty could be confirmed only on cogent proof of actual clandestine clearance. On both grounds, the Revenue's challenge failed. en-us Mon, 15 Apr 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108199 Demand confirmation without a specific show cause notice was held unsustainable because the notice proposed only penalty and did not put the assessee on notice for recovery of duty or an admitted, quantified liability. The text also states that an inflated bank stock statement given to obtain overdraft facilities was not, by itself, conclusive evidence of clandestine manufacture or removal; duty could be confirmed only on cogent proof of actual clandestine clearance. On both grounds, the Revenue's challenge failed. Case-Laws Central Excise Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108199