https://www.taxtmi.com/caselaws?id=206648 Central excise duty could not be fastened without a duly served show cause notice under Section 11A, as the statutory scheme treats notice as a mandatory precondition for recovery; the demand based only on correspondence could not be sustained, and the issue was decided for the assessee. Clubbing of clearances of connected units in the hands of the principal unit had not been examined by the Tribunal; because that question affected the correctness of the appellate relief, it required fresh adjudication on merits and was remanded. en-us Mon, 26 Sep 2011 00:00:00 +0530 Mon, 03 Sep 2012 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206648 Central excise duty could not be fastened without a duly served show cause notice under Section 11A, as the statutory scheme treats notice as a mandatory precondition for recovery; the demand based only on correspondence could not be sustained, and the issue was decided for the assessee. Clubbing of clearances of connected units in the hands of the principal unit had not been examined by the Tribunal; because that question affected the correctness of the appellate relief, it required fresh adjudication on merits and was remanded. Case-Laws Central Excise Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206648