https://www.taxtmi.com/caselaws?id=263255 The court held that the communication directing payment of Excise Duty without a show cause notice was not a demand but a preliminary step in the adjudication process. The court directed the respondent to issue a fresh notice under the Central Excise Act, allowing the petitioner to respond before any orders were passed. The writ petition was disposed of without costs, emphasizing the importance of following proper procedures and providing opportunities for parties to respond in matters concerning Excise Duty. en-us Thu, 26 Mar 2015 00:00:00 +0530 Sat, 29 Aug 2015 06:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263255 The court held that the communication directing payment of Excise Duty without a show cause notice was not a demand but a preliminary step in the adjudication process. The court directed the respondent to issue a fresh notice under the Central Excise Act, allowing the petitioner to respond before any orders were passed. The writ petition was disposed of without costs, emphasizing the importance of following proper procedures and providing opportunities for parties to respond in matters concerning Excise Duty. Case-Laws Central Excise Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263255