https://www.taxtmi.com/caselaws?id=203355 Rule 8 of the Textiles Committee (Cess) Rules, 1975 required an effective opportunity of hearing before a demand notice could be issued. The record showed that although a show cause notice was served, no effective hearing was granted after the appellants sought time, and the demand was based on figures taken from the Accountant General rather than the Central Excise Department. That procedural lapse amounted to a breach of natural justice, rendering the demand notice unsustainable in law. The notice was quashed and set aside in favour of the assessee. en-us Fri, 05 Mar 2010 00:00:00 +0530 Tue, 13 Feb 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203355 Rule 8 of the Textiles Committee (Cess) Rules, 1975 required an effective opportunity of hearing before a demand notice could be issued. The record showed that although a show cause notice was served, no effective hearing was granted after the appellants sought time, and the demand was based on figures taken from the Accountant General rather than the Central Excise Department. That procedural lapse amounted to a breach of natural justice, rendering the demand notice unsustainable in law. The notice was quashed and set aside in favour of the assessee. Case-Laws Central Excise Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203355