Department not entitled to collect differential duty unless show cause notice is issued under section 11 A and formalities pursuant to the issue of notice followed

Department not entitled to collect differential duty unless show cause notice is issued under section 11 A and formalities pursuant to the issue of notice followed https://www.taxtmi.com/circulars?id=7026 Department cannot recover differential excise duty unless a show cause notice is issued under Section 11A and the procedural formalities for that notice are complied with; the Supreme Court so found where a demand notice preceded proper classification and subsequent Section 11A procedures. The Board instructs field officers to adhere to these formalities and holds Collectors accountable if revenue is lost due to non-compliance. en-us Thu, 18 Aug 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:29:00 +0530 TaxTMI RSS Generator Department not entitled to collect differential duty unless show cause notice is issued under section 11 A and formalities pursuant to the issue of notice followed https://www.taxtmi.com/circulars?id=7026 Department cannot recover differential excise duty unless a show cause notice is issued under Section 11A and the procedural formalities for that notice are complied with; the Supreme Court so found where a demand notice preceded proper classification and subsequent Section 11A procedures. The Board instructs field officers to adhere to these formalities and holds Collectors accountable if revenue is lost due to non-compliance. Circulars Central Excise Thu, 18 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7026