https://www.taxtmi.com/caselaws?id=247168 A demand under Section 11D of the Central Excise Act was held unsustainable because it was issued without prior notice and an opportunity of hearing, contrary to natural justice and the statutory procedure. Section 11D was also held to be prospective: it was inserted from 20.09.1991, and no express legislative intent showed retrospective operation, so it did not cover the relevant period. The provision's preconditions were further found unmet because the amount demanded did not satisfy the statutory test of duty collected as excise duty in excess of duty assessed or determined. The impugned demand notice was quashed. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 05 Sep 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247168 A demand under Section 11D of the Central Excise Act was held unsustainable because it was issued without prior notice and an opportunity of hearing, contrary to natural justice and the statutory procedure. Section 11D was also held to be prospective: it was inserted from 20.09.1991, and no express legislative intent showed retrospective operation, so it did not cover the relevant period. The provision's preconditions were further found unmet because the amount demanded did not satisfy the statutory test of duty collected as excise duty in excess of duty assessed or determined. The impugned demand notice was quashed. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247168