https://www.taxtmi.com/caselaws?id=40727 A demand for differential excise duty cannot be sustained where Rule 10 requires the show cause notice to specify the exact amount sought to be recovered, and the appellate order must also determine that amount. Here, the notice only proposed reclassification and recovery for a period without quantifying the duty, leaving the assessee to infer the liability. The appellate order likewise upheld recovery without stating the sum payable. Because fiscal provisions require strict compliance and ambiguity must be resolved in favour of the taxpayer, the non-specification of the amount rendered the notice and consequential demand invalid. en-us Thu, 17 Jan 1980 00:00:00 +0530 Fri, 14 May 2010 10:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40727 A demand for differential excise duty cannot be sustained where Rule 10 requires the show cause notice to specify the exact amount sought to be recovered, and the appellate order must also determine that amount. Here, the notice only proposed reclassification and recovery for a period without quantifying the duty, leaving the assessee to infer the liability. The appellate order likewise upheld recovery without stating the sum payable. Because fiscal provisions require strict compliance and ambiguity must be resolved in favour of the taxpayer, the non-specification of the amount rendered the notice and consequential demand invalid. Case-Laws Central Excise Thu, 17 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40727