https://www.taxtmi.com/caselaws?id=202343 The High Court quashed show-cause notices issued by the Superintendent of Central Excise due to lack of authority. The Union of India withdrew a Special Leave Petition, leading to a fresh hearing where the Commissioner confirmed a demand challenged by assessees. The Tribunal held the quashed notices non-adjudicable, preserving liability under Section 11D. The Commissioner's order was set aside as surviving notices were lacking, allowing appeals from both parties. The Tribunal emphasized the absence of valid notices, rendering the order non-adjudicable despite upholding Section 11D liability. en-us Thu, 17 Feb 2011 00:00:00 +0530 Fri, 07 Jun 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202343 The High Court quashed show-cause notices issued by the Superintendent of Central Excise due to lack of authority. The Union of India withdrew a Special Leave Petition, leading to a fresh hearing where the Commissioner confirmed a demand challenged by assessees. The Tribunal held the quashed notices non-adjudicable, preserving liability under Section 11D. The Commissioner's order was set aside as surviving notices were lacking, allowing appeals from both parties. The Tribunal emphasized the absence of valid notices, rendering the order non-adjudicable despite upholding Section 11D liability. Case-Laws Central Excise Thu, 17 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202343