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    <title>2016 (5) TMI 564 - BOMBAY HIGH COURT</title>
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    <description>The court quashed the notice demanding payment of Central Excise Duty from the petitioners without prior adjudication, emphasizing the need for preascertainment of the sum due before recovery actions. The court ruled in favor of the petitioners, setting aside the notice and preserving the Revenue&#039;s recovery remedies through proper legal procedures. The judgment underscored the importance of due process and protection of rights while recognizing the Revenue&#039;s authority to recover dues lawfully.</description>
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      <description>The court quashed the notice demanding payment of Central Excise Duty from the petitioners without prior adjudication, emphasizing the need for preascertainment of the sum due before recovery actions. The court ruled in favor of the petitioners, setting aside the notice and preserving the Revenue&#039;s recovery remedies through proper legal procedures. The judgment underscored the importance of due process and protection of rights while recognizing the Revenue&#039;s authority to recover dues lawfully.</description>
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