https://www.taxtmi.com/caselaws?id=112531 The Tribunal set aside the Commissioner's order confirming a demand under Section 11A of the Central Excise Act, 1944 without imposing a penalty, due to improper issuance of notice on a provisional refund and failure to review the Assistant Commissioner's order as mandated by law. The appellant's appeal was allowed based on the procedural errors identified, emphasizing the necessity for adherence to statutory provisions and judicial precedents in excise matters. en-us Fri, 18 Jun 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112531 The Tribunal set aside the Commissioner's order confirming a demand under Section 11A of the Central Excise Act, 1944 without imposing a penalty, due to improper issuance of notice on a provisional refund and failure to review the Assistant Commissioner's order as mandated by law. The appellant's appeal was allowed based on the procedural errors identified, emphasizing the necessity for adherence to statutory provisions and judicial precedents in excise matters. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112531