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    <title>1970 (7) TMI 25 - HIGH COURT OF CALCUTTA</title>
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    <description>Excise duty demand founded on a Chemical Examiner&#039;s report was quashed because the report had not been supplied to the assessee, so the levy was made in breach of natural justice. The merits were left open, and the respondents were permitted to proceed afresh on the later show cause notice in accordance with law. The court also directed refund if the fresh proceeding was not concluded within the stipulated time.</description>
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      <description>Excise duty demand founded on a Chemical Examiner&#039;s report was quashed because the report had not been supplied to the assessee, so the levy was made in breach of natural justice. The merits were left open, and the respondents were permitted to proceed afresh on the later show cause notice in accordance with law. The court also directed refund if the fresh proceeding was not concluded within the stipulated time.</description>
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