https://www.taxtmi.com/caselaws?id=352961 The High Court found deficiencies in the CESTAT's handling of the case involving the demand of Central Excise duty without a Show Cause Notice, adjustment of duty against a rebate claim, and charging interest on the duty demand. The Court held that the demand made without a proper notice was void ab initio, criticized the lack of consideration by CESTAT, and ordered a fresh examination. The issue of adjusting duty against the rebate claim required further scrutiny as per relevant statutory provisions. The Court emphasized the need for a comprehensive review of the case's merits. en-us Wed, 20 Sep 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352961 The High Court found deficiencies in the CESTAT's handling of the case involving the demand of Central Excise duty without a Show Cause Notice, adjustment of duty against a rebate claim, and charging interest on the duty demand. The Court held that the demand made without a proper notice was void ab initio, criticized the lack of consideration by CESTAT, and ordered a fresh examination. The issue of adjusting duty against the rebate claim required further scrutiny as per relevant statutory provisions. The Court emphasized the need for a comprehensive review of the case's merits. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352961