https://www.taxtmi.com/caselaws?id=116664 The Tribunal set aside the order-in-appeal and restored the adjudicating authority's decision, allowing the refund of duty amount to the appellants. It emphasized the necessity of issuing formal show cause notices under Section 11A before demanding duty payments, stating that a letter from the Superintendent lacking essential details did not suffice as a show cause notice. The judgment highlights the importance of procedural fairness in excise duty matters and upholds the principle that due process must be followed to ensure fairness in duty recovery proceedings. en-us Tue, 26 Apr 2005 00:00:00 +0530 Thu, 10 Dec 2015 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116664 The Tribunal set aside the order-in-appeal and restored the adjudicating authority's decision, allowing the refund of duty amount to the appellants. It emphasized the necessity of issuing formal show cause notices under Section 11A before demanding duty payments, stating that a letter from the Superintendent lacking essential details did not suffice as a show cause notice. The judgment highlights the importance of procedural fairness in excise duty matters and upholds the principle that due process must be followed to ensure fairness in duty recovery proceedings. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116664