https://www.taxtmi.com/caselaws?id=166740 A demand notice under the Produce Cess Act was held unenforceable because it omitted the particulars mandated by Rule 5 of the Produce Cess Rules. The prescribed notice had to state separately the quantity of produce consumed or oils extracted, the cess assessed, the amount paid, and the balance due, so that the occupier could challenge the assessment and pursue the statutory appeal. A lump-sum demand for different periods did not comply with the statutory form or content. The notice was therefore quashed as invalid. en-us Thu, 15 Nov 1973 00:00:00 +0530 Mon, 03 Nov 2014 11:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166740 A demand notice under the Produce Cess Act was held unenforceable because it omitted the particulars mandated by Rule 5 of the Produce Cess Rules. The prescribed notice had to state separately the quantity of produce consumed or oils extracted, the cess assessed, the amount paid, and the balance due, so that the occupier could challenge the assessment and pursue the statutory appeal. A lump-sum demand for different periods did not comply with the statutory form or content. The notice was therefore quashed as invalid. Case-Laws Central Excise Thu, 15 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166740