https://www.taxtmi.com/caselaws?id=31792 A non-speaking communication directing payment of duty did not foreclose appellate scrutiny where the underlying demand had not been finally adjudicated. The pending show cause notice alleging wrongful availment of proforma credit under Rule 56A of the Central Excise Rules, 1944 required a reasoned decision on merits after hearing the assessee. As no confirmed demand had emerged from a speaking order, disposal of the appeal as a nullity without such hearing was unjustified. The matter was therefore restored to the adjudicating authority for fresh adjudication of the notice in accordance with law. en-us Mon, 25 Feb 1991 00:00:00 +0530 Wed, 10 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31792 A non-speaking communication directing payment of duty did not foreclose appellate scrutiny where the underlying demand had not been finally adjudicated. The pending show cause notice alleging wrongful availment of proforma credit under Rule 56A of the Central Excise Rules, 1944 required a reasoned decision on merits after hearing the assessee. As no confirmed demand had emerged from a speaking order, disposal of the appeal as a nullity without such hearing was unjustified. The matter was therefore restored to the adjudicating authority for fresh adjudication of the notice in accordance with law. Case-Laws Central Excise Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31792