https://www.taxtmi.com/caselaws?id=120406 Recovery of outstanding central excise duty on admitted clearances was found unsustainable where the demand was based on existing duty records and the show-cause notice was unnecessary in the circumstances. The discussion notes that detention of goods for non-payment did not by itself validate the recovery mechanism, and that the quantified dues did not cure the defect in issuing the notice. It further records that the demand for duty, interest and penalty was treated as not maintainable, with the appellate relief to the assessee sustained. en-us Wed, 25 Jan 2006 00:00:00 +0530 Thu, 19 Jul 2012 11:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120406 Recovery of outstanding central excise duty on admitted clearances was found unsustainable where the demand was based on existing duty records and the show-cause notice was unnecessary in the circumstances. The discussion notes that detention of goods for non-payment did not by itself validate the recovery mechanism, and that the quantified dues did not cure the defect in issuing the notice. It further records that the demand for duty, interest and penalty was treated as not maintainable, with the appellate relief to the assessee sustained. Case-Laws Central Excise Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120406