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    <title>1997 (8) TMI 455 - CEGAT, CHENNAI</title>
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    <description>The Tribunal set aside the duty demand of Rs. 9,30,801 due to the absence of a proper Show Cause Notice, emphasizing the importance of natural justice principles. The matter was remitted for a de novo decision after issuing a Show Cause Notice, while confirming the confiscation. The Tribunal upheld the necessity of a formal Show Cause Notice before confirming duty demands, emphasizing adherence to legal provisions and principles of natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114162</link>
      <description>The Tribunal set aside the duty demand of Rs. 9,30,801 due to the absence of a proper Show Cause Notice, emphasizing the importance of natural justice principles. The matter was remitted for a de novo decision after issuing a Show Cause Notice, while confirming the confiscation. The Tribunal upheld the necessity of a formal Show Cause Notice before confirming duty demands, emphasizing adherence to legal provisions and principles of natural justice.</description>
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