https://www.taxtmi.com/caselaws?id=114162 A duty demand under Section 11A could not be confirmed without issuance of a show cause notice, and the assessee's request to waive notice and personal hearing did not amount to a valid waiver of that statutory requirement. The prescribed procedure and principles of natural justice remained mandatory, and no estoppel could arise against compliance with the statute. Rule 233A was confined to oral notice in confiscation and penalty proceedings and did not dispense with notice for duty determination. The duty demand was therefore set aside and remitted for de novo adjudication after notice, while the confiscation component was sustained. en-us Fri, 29 Aug 1997 00:00:00 +0530 Fri, 11 May 2012 17:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114162 A duty demand under Section 11A could not be confirmed without issuance of a show cause notice, and the assessee's request to waive notice and personal hearing did not amount to a valid waiver of that statutory requirement. The prescribed procedure and principles of natural justice remained mandatory, and no estoppel could arise against compliance with the statute. Rule 233A was confined to oral notice in confiscation and penalty proceedings and did not dispense with notice for duty determination. The duty demand was therefore set aside and remitted for de novo adjudication after notice, while the confiscation component was sustained. Case-Laws Central Excise Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114162