https://www.taxtmi.com/caselaws?id=360782 The Tribunal allowed the appeal filed by the assessee and dismissed the appeal filed by the Revenue. The decision emphasized the importance of following statutory remedies and legal procedures, stating that the demands against the assessee were unsustainable. The judgment clarified that a show cause notice under Section 11A could not be issued when refund claims had been sanctioned to the assessee without challenging the assessment orders, in line with a precedent from the High Court of Gauhati. en-us Tue, 20 Mar 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360782 The Tribunal allowed the appeal filed by the assessee and dismissed the appeal filed by the Revenue. The decision emphasized the importance of following statutory remedies and legal procedures, stating that the demands against the assessee were unsustainable. The judgment clarified that a show cause notice under Section 11A could not be issued when refund claims had been sanctioned to the assessee without challenging the assessment orders, in line with a precedent from the High Court of Gauhati. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360782