https://www.taxtmi.com/caselaws?id=249888 The court ruled in favor of the petitioner, finding that the demand notice for central excise and customs duties issued without a prior show cause notice violated principles of natural justice and Section 28 of the Customs Act. The court emphasized the mandatory nature of issuing a show cause notice before quantifying duties, rejecting the argument that a post-decisional hearing suffices. The demand notice and adjudication were set aside, with directions for a fresh adjudication with an independent mind and the issuance of a proper show cause notice within a specific timeframe. The writ petition was allowed, and pending petitions were closed without costs. en-us Fri, 06 Jun 2014 00:00:00 +0530 Tue, 25 Nov 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249888 The court ruled in favor of the petitioner, finding that the demand notice for central excise and customs duties issued without a prior show cause notice violated principles of natural justice and Section 28 of the Customs Act. The court emphasized the mandatory nature of issuing a show cause notice before quantifying duties, rejecting the argument that a post-decisional hearing suffices. The demand notice and adjudication were set aside, with directions for a fresh adjudication with an independent mind and the issuance of a proper show cause notice within a specific timeframe. The writ petition was allowed, and pending petitions were closed without costs. Case-Laws Central Excise Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249888